Conversion of foreign going vessels to coastal vessel- Customs duty collection of ship stores consumed during coastal run-reg.

Conversion of foreign going vessels to coastal status: customs must expedite conversion and duty assessment without imposing a three day notice.

Conversion of foreign going vessels to coastal status requires prompt customs handling without any requirement of advance three day notice; duty on ship stores may be paid on entire bonded stores or on the estimated quantity to be consumed during the coastal run with refund for unutilized stores, and assessments must be completed within prescribed time. In exigencies when vessels are anchored outside port limits, Customs should cooperate and, if necessary, deploy staff to the vessel to expedite conversion while safeguarding revenue.