https://www.taxtmi.com/circulars?id=60001 Cruise vessels are liable to pay customs duty on consumption of stores, including alcohol, based on self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty free goods and must pay duty on onboard purchases at disembarkation, while international passengers retain baggage allowances. The Chief Commissioner may order escorts in necessary situations despite no routine escorts on domestic legs. The extension of Indian Customs Waters to the EEZ affects enforcement, but dutiability rules remain governed by existing import dutiability law; mere passage without calling at an Indian port does not attract customs duty. en-us Tue, 12 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60001 Cruise vessels are liable to pay customs duty on consumption of stores, including alcohol, based on self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty free goods and must pay duty on onboard purchases at disembarkation, while international passengers retain baggage allowances. The Chief Commissioner may order escorts in necessary situations despite no routine escorts on domestic legs. The extension of Indian Customs Waters to the EEZ affects enforcement, but dutiability rules remain governed by existing import dutiability law; mere passage without calling at an Indian port does not attract customs duty. Circulars Customs Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60001