https://www.taxtmi.com/circulars?id=55889 Mandatory High Seas Sale registration at the Import Noting Section is discontinued; instead, Bills of Entry must state buyer, seller and High Seas Sale commission and all prescribed documents (notarized HSS contract or banker attestation, authenticated Bill of Lading, HSS and commercial invoices, CB authority, IEC copies) must be presented to the Proper Officer. The Proper Officer will verify these particulars and supporting records during assessment or before Out of Charge, and authorized brokers must submit details where multiple HSS agreements exist. en-us Tue, 02 May 2017 00:00:00 +0530 Thu, 15 Jun 2017 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55889 Mandatory High Seas Sale registration at the Import Noting Section is discontinued; instead, Bills of Entry must state buyer, seller and High Seas Sale commission and all prescribed documents (notarized HSS contract or banker attestation, authenticated Bill of Lading, HSS and commercial invoices, CB authority, IEC copies) must be presented to the Proper Officer. The Proper Officer will verify these particulars and supporting records during assessment or before Out of Charge, and authorized brokers must submit details where multiple HSS agreements exist. Circulars Customs Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55889