https://www.taxtmi.com/circulars?id=58818 International cruise passengers must comply with Customs Baggage Declaration rules, including early online advanced baggage declaration and electronic filing by agents. A two channel clearance system applies: Green Channel for passengers with no dutiable or prohibited goods within free allowance, and Red Channel for those with dutiable, prohibited/restricted items or uncertain declarations. Duties on excess baggage are assessed and paid via a challan at terminal bank counters; Green Channel use is a binding declaration and misrepresentation may attract penalties and confiscation. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 31 Dec 2018 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58818 International cruise passengers must comply with Customs Baggage Declaration rules, including early online advanced baggage declaration and electronic filing by agents. A two channel clearance system applies: Green Channel for passengers with no dutiable or prohibited goods within free allowance, and Red Channel for those with dutiable, prohibited/restricted items or uncertain declarations. Duties on excess baggage are assessed and paid via a challan at terminal bank counters; Green Channel use is a binding declaration and misrepresentation may attract penalties and confiscation. Circulars Customs Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58818