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        <h1>New Customs Rules for Cruise Tourism: No Escorts on Domestic Routes, Duties on Purchases, Updated Indian Customs Waters Definition.</h1> The circular clarifies the application of Customs Act provisions to cruise tourism in India. It states that while Customs officers will not escort cruise ships on domestic routes, the jurisdictional Chief Commissioner may assign escorts if necessary. Cruise ships must self-assess and declare their product consumption, including alcohol, and pay applicable duties. Domestic passengers cannot purchase duty-free items on board and must pay customs duty on purchases when disembarking. International passengers can avail baggage allowances as per the Baggage Rule, 2016. The definition of Indian Customs waters now extends to the EEZ, impacting duty liabilities for cruise vessels in transit or at Indian ports. Stakeholders must comply with these regulations.

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