https://www.taxtmi.com/circulars?id=990 Vessels exclusively carrying coastal goods are exempted from specified Customs Act provisions, but vessels changing status remain governed by Chapter XII. Coastal operations must use separate exclusive berths; the master must maintain an advice book; loading and unloading are confined to places notified under the Act. Customs officers retain powers to board, inspect, require documents and question vessel personnel, and should conduct selective random checks. Light dues may be collected by Customs until alternate arrangements are made, and implementation difficulties should be reported for issuance of standing orders and public notices. en-us Fri, 19 Sep 1997 00:00:00 +0530 Fri, 25 Jul 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=990 Vessels exclusively carrying coastal goods are exempted from specified Customs Act provisions, but vessels changing status remain governed by Chapter XII. Coastal operations must use separate exclusive berths; the master must maintain an advice book; loading and unloading are confined to places notified under the Act. Customs officers retain powers to board, inspect, require documents and question vessel personnel, and should conduct selective random checks. Light dues may be collected by Customs until alternate arrangements are made, and implementation difficulties should be reported for issuance of standing orders and public notices. Circulars Customs Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=990