https://www.taxtmi.com/circulars?id=58837 Cruise vessels must pay customs duty on consumption of stores including alcohol based on the vessel's self assessment and declaration; Customs may recover appropriate duty. No routine Customs escort will accompany domestic legs, though the Chief Commissioner may deploy officers when necessary. Domestic passengers on domestic sectors cannot buy duty free goods onboard and will pay duty on such purchases at the next port. International passengers retain baggage allowances under the Baggage Rules, 2016. Calling at an Indian port, transit through territorial waters, or staying at port renders the vessel liable for duty; mere passage without calling does not. en-us Mon, 08 Oct 2018 00:00:00 +0530 Mon, 31 Dec 2018 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58837 Cruise vessels must pay customs duty on consumption of stores including alcohol based on the vessel's self assessment and declaration; Customs may recover appropriate duty. No routine Customs escort will accompany domestic legs, though the Chief Commissioner may deploy officers when necessary. Domestic passengers on domestic sectors cannot buy duty free goods onboard and will pay duty on such purchases at the next port. International passengers retain baggage allowances under the Baggage Rules, 2016. Calling at an Indian port, transit through territorial waters, or staying at port renders the vessel liable for duty; mere passage without calling does not. Circulars Customs Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58837