SAILED ON DATE CERTIFICATE OR MATE RECEIPT

[VINOD KUMAR]

PLEASE REPLY WHETHER 'SAILED ON DATE CERTIFICATE' OR 'MATE RECEIPT' IS ISSUED IN THE CASE OF EXPORT TO NEPAL THROUGH LAND CUSTOMS STATION.

AN EARLY REPLY IS REQUESTED.

THANK YOU.

[Mahir S]

The Nepalese Customs Officer returns the duplicate copy, after endorsing his certificate of receipt of goods in Nepal, directly to the officer of customs-in- charge of the land customs station in India.

The officer of customs in-charge of the land customs station shall forward the duplicate copy to the Central Excise Officer in charge of the factory or warehouse from which the goods were removed for export without payment of duty.

Mate receipt is issued by the shipping agency on basis of the records provided by the captain of the ship at time of loading of containers/goods for export in to the vessel.

AI Summary

Clarification on Export Documents to Nepal: Nepalese Customs Endorsement and Mate Receipt Procedures Explained. A query was raised regarding whether a 'Sailed on Date Certificate' or 'Mate Receipt' is issued for exports to Nepal through a land customs station. The response clarified that the Nepalese Customs Officer returns a duplicate copy, endorsed with a certificate of receipt, to the Indian customs officer at the land customs station. This copy is then forwarded to the Central Excise Officer overseeing the factory or warehouse from which the goods were exported without duty payment. Additionally, a Mate Receipt is issued by the shipping agency based on records from the ship's captain during loading.