TaxTMI 
TaxTMI 
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/ coastal vessels through foreign territory regarding
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of exporters: Customs Brokers and all other stakeholders is drawn to the Board's Circular Nos. 8/2019 Customs dated 26.02,2019 regarding Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/ coastal vessels through foreign territory 2. Central Board of Indirect Taxes and Customs (CBIC) has received references In relation to different Issues concerning coastal movement such as movement of coastal goods through foreign territory, use of EXIM containers for carrying coastal goods, use of local or domesticated containers for transportation of EXIM cargo 3. The issues have been examined by the Board and alter careful consideration, It has been decided as follows: 3.1. Movem....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... as well as the procedures in Transportation of Goods (Through Foreign Territory) Regulations, 1965. (c) Therefore, with a view to promote the movement coastal goods through foreign territory, CBIC has decided to harmonise the procedure for movement of Containerized Coastal Goods, or vehicles and other class of nan- containerised Coastal Goods ta be specified from time to time (herein after referred as coastal goods), whether or not calling at any port in these countries, subject to the following conditions: Procedure: (i) The consignor of the coastal goods intended for movement from one port in India to another Indian port through the foreign territories of Sri Lanka or Bangladesh, as well as person-in-charge of the ve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dered necessary (iv) The container containing such coastal goods shall be clearly marked with the words "For Coastal Carriage through foreign territory" on the longer sides of the containers. Further, the containers shall be sealed with tamper proof one-Lime bottle seal or e-seal before being loaded on to the vessel. v) Non-containerised cargo shall also be allowed to be loaded on to the vessel provided it is clearly marked on the goods or the packing thereof 'For Coastal Carriage through foreign territory' to make it easily identifiable. (vi) The Master of the vessel shall not permit the loading of such coastal cargo unless the Bill [in the form specified in Appendix A to Transportation of Goods (Through ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e vessel to leave only if there is no discrepancy between the contents of the container(s) and the information contained in the manifests prepared at the port of loading. The proper officer may, however, permit the vessel to leave if the Master or his Agent submits such surety or security as he may consider necessary in respect of the containers for which the seals arc found to be tampered with. (xii) In case of any tampering of seals or any discrepancy, the matter shall be reported to the Deputy/ Assistant Commissioner, who may adjudicate the matter after issue of show cause notice. The procedures as applicable for non coastal cargo will apply mutatis mutandis to deal with such situation. (xiii) Notwithstanding anything m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under the notification No. 104/94-Cus., dated 16.03.1994 shall be allowed for the purpose of carrying domestic cargo during the stipulated period of 6 months, or the extended period as may be allowed, pending re-export of the same. However, the facility was allowed as a temporary measure. 3.2.3 As the Central government's impetus is to promote the coastal shipping, Board hereby permits the use of containers availing benefit of notification No. 104/94 dated 16.03.1994 for the purpose of carrying domestic cargo during the stipulated period of 6 months or the extended period as may be allowed pending re-export or the same. 3.2.4 Further, as a consequence to the permission given in foregoing para, there should not be such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed or domesticated ISO containers [confirming to the specifications from the international Organization for Standardization (ISO)] can be used for transportation of EXIM cargo. (ii) The difficulty expressed by INSA in availing the customs duty exemption on re-import of domesticated containers is essentially procedural. The customs clearance procedure for the import or export of the containers whether empty or laden would remain same for imported containers or locally manufactured or domesticated ISO containers. In other words, there would not be any requirement of filing Bill of Entry (under section 46) or Shipping Bill (section 50) for locally manufactured or domesticated ISO containers similar to international containers Imported....