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Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry – regarding.
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.... All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals). Sir / Madam, Subject: Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry - regarding. I am directed to invite your attention to the Board's instruction issued vide F.No.450/79/2010-Cus.IV dated 23.09.2010 which state that the requirement for filing Import General Manifest (IGM) and Bill of....
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....m foreign run to coastal run/ trade (voyage between two or more Indian ports); and (iv) Vessels which are brought into India for breaking up. 3.2 Foreign flag vessels: These are the vessels that are registered abroad and its entry into the country is for carrying cargo or passengers, as a conveyance. Hence, there is no requirement for filing an IGM, Bill of Entry for foreign flag vessel which is being used as conveyance. However, the requirement for filing an import manifest in the prescribed manner for the goods or passengers which are being carried in the vessel, on its entry into an Indian port in terms of the provisions under Section 30 of the Customs Act needs to be complied with. 3.3&nbs....
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.... of Entry at the time of its conversion for coastal run/ trade and payment of applicable duty on such conversion of vessel for costal run/ trade. Similarly, excise duty is also payable on vessels which are being used for coastal trade vide serial No.306 of notification No.12/2012-Cus. dated 17.03.2012. Hence, if any Indian Flag vessel which is used for time being as foreign going vessel is converted for use in coastal trade or any vessel which is to be used for coastal trade, there is a need to file a Bill of Entry for payment of applicable duty as CVD. 3.5 Vessels for breaking up: Vessel and other floating structures intended for breaking up are liable to payment of applicable duty. All vessels ....