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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act, 1962: New Guidelines for Cruise Tourism Clarified; Changes in Duty-Free Rules for Passengers.</h1> The circular clarifies the application of the Customs Act, 1962 to cruise tourism. It states that Customs officers will not escort cruise ships on domestic routes unless deemed necessary by the Chief Commissioner. Cruise ships must self-assess and declare duty on consumed products, including alcohol. Domestic passengers cannot purchase duty-free items onboard and must pay customs duty on purchases upon disembarkation. International passengers can avail baggage allowances per the Baggage Rules, 2016. The definition of 'Indian Customs Waters' has been extended to the EEZ, affecting duty obligations during a cruise vessel's stay at Indian ports. Stakeholders must adhere to these guidelines.
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