Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism-reg.

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....ober, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs (Preventive), All Principal Chief Commissioner/ Chief Commissioner of Customs and GST, All Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) Sub: Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism-reg. Sir/Madam, Ministry of Shipping has taken init....

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....ration of cruise vessels regarding consumption of products including alcohol and on payment of appropriate duty thereon. (iii) Domestic passengers sailing on domestic sector are not entitled to buy any duty-free products on the Cruise Ship and in case where such passengers make any on board purchases, they will have to pay appropriate customs duty when they disembark at the next port. (iv) The i....