https://www.taxtmi.com/circulars?id=55118 Filing obligations for vessels turn on status and use: foreign-flag vessels used solely as conveyances do not require an IGM or Bill of Entry for the vessel, though cargo and passenger manifests remain required; Indian-flag vessels, vessels converted to coastal trade, and vessels imported for breaking up must have IGM and Bill of Entry filed, with fresh Bills of Entry and payment obligations triggered on conversion or breaking up as prescribed by notifications and the Merchant Shipping Act. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 10 Nov 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55118 Filing obligations for vessels turn on status and use: foreign-flag vessels used solely as conveyances do not require an IGM or Bill of Entry for the vessel, though cargo and passenger manifests remain required; Indian-flag vessels, vessels converted to coastal trade, and vessels imported for breaking up must have IGM and Bill of Entry filed, with fresh Bills of Entry and payment obligations triggered on conversion or breaking up as prescribed by notifications and the Merchant Shipping Act. Circulars Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55118