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

Export documentation: duplicate customs endorsement for land exports must be forwarded to Central Excise for duty free verification. The Nepalese customs officer endorses and returns the duplicate copy to the Indian land customs officer, who must forward it to the Central Excise officer responsible for the factory or warehouse from which goods were removed for export without payment of duty; a mate receipt, by contrast, is issued by the shipping agency based on the ship captain's loading records when goods are loaded onto the vessel.