Coastal carriage through foreign territory permitted under harmonised procedures with marking, sealing, manifest and GST documentation requirements. CBIC permits movement of coastal goods between Indian ports via Sri Lanka and Bangladesh under harmonised Transportation of Goods (Through Foreign Territory) Regulations, 1965 procedures: consignors must supply GSTIN (or VAT/PAN) and invoice details in Appendix A/B and furnish invoice copies; cargo must be marked 'For Coastal Carriage through foreign territory' and containers sealed with tamperproof seals; masters must receive passed Bills and proper officer permission before loading; manifests must record e Way Bill, container and seal numbers; destination customs will verify discharge, seals and quantities and may open tampered containers or initiate adjudication. Imported EXIM containers may be used for domestic cargo during the permitted temporary period pending re-export, bonds must not restrict such use; domesticated ISO containers may be used for EXIM cargo with procedural parity and container identification intimated to Customs, and container entry in shipping documentation will be treated as export permission to facilitate duty exemption on re-import.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Coastal carriage through foreign territory permitted under harmonised procedures with marking, sealing, manifest and GST documentation requirements.
CBIC permits movement of coastal goods between Indian ports via Sri Lanka and Bangladesh under harmonised Transportation of Goods (Through Foreign Territory) Regulations, 1965 procedures: consignors must supply GSTIN (or VAT/PAN) and invoice details in Appendix A/B and furnish invoice copies; cargo must be marked "For Coastal Carriage through foreign territory" and containers sealed with tamperproof seals; masters must receive passed Bills and proper officer permission before loading; manifests must record e Way Bill, container and seal numbers; destination customs will verify discharge, seals and quantities and may open tampered containers or initiate adjudication. Imported EXIM containers may be used for domestic cargo during the permitted temporary period pending re-export, bonds must not restrict such use; domesticated ISO containers may be used for EXIM cargo with procedural parity and container identification intimated to Customs, and container entry in shipping documentation will be treated as export permission to facilitate duty exemption on re-import.
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