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of <h1>Finance Ministry Clarifies Customs Act for Cruise Tourism: Self-Assessment, Duty-Free Restrictions, and Baggage Allowances Explained.</h1> The Ministry of Finance has issued clarifications regarding the application of Customs Act provisions to the cruise tourism industry in India. Key points include: no mandatory escort by Customs officers on domestic cruise legs unless deemed necessary by the Chief Commissioner; cruise ships must self-assess and declare consumption for customs duty purposes; domestic passengers cannot purchase duty-free items and must pay customs duty on purchases upon disembarkation; international passengers can avail baggage allowances per Baggage Rules, 2016; and customs duties apply to cruise vessels calling at Indian ports, but not merely passing through Indian customs waters.
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