Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism

Customs duty on cruise ship consumption: duty payable based on vessel self assessment; domestic passengers cannot buy duty free onboard.

Cruise vessels must pay customs duty on consumption of stores including alcohol based on the vessel's self assessment and declaration; Customs may recover appropriate duty. No routine Customs escort will accompany domestic legs, though the Chief Commissioner may deploy officers when necessary. Domestic passengers on domestic sectors cannot buy duty free goods onboard and will pay duty on such purchases at the next port. International passengers retain baggage allowances under the Baggage Rules, 2016. Calling at an Indian port, transit through territorial waters, or staying at port renders the vessel liable for duty; mere passage without calling does not.