TaxTMI 
TaxTMI 
Issue relates to carriage of coastal cargo from one Indian Port to another Port in Foreign going vessels/Coastal vessels through Foreign territory
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....ng to different issue 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. 2. The issues have been examined by the Board and after careful consideration; CBIC has notified Circular No;8/2019-Cus dated 26Th February 2019, vide F.Not450/146/2018-Cus IV, which h9S been enumerated below: 2.1 Movement of Coastal Goods through foreign territory of Sri Lanka and Bangladesh: (a) The "Sea Cargo Manifest and Transhipment Regulations, 2018" provides for the procedures for transit of coastal goods through the foreign territory of Sri Lanka and Bangladesh. These regulations ....
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....f non- containerised Coastal Goods to 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 vessel shall follow the procedure stipulated in Transportation of Goods (Through Foreign Territory) Regulations, 1965. The consignor of the said goods shall not be required to file the Bill of Coastal Goods (Refer CBTC Notification No:424/76-Cus. Dated 23.10.1976 as amended) for the said goods, Bill of Coastal Good....
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....amper proof one-time bottle seal or e-seal before being loaded on the vessel. (v) Non-containerised cargo shall also be allowed to be loaded on the vessel provided it is clearly marked on the goods or the packing therefore "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 Foreign Territory) Regulations, 1965] duly passed along with the permission of the Superintendent of customs to load the coastal goods is received by him. On receipt of the documents, the Master shall prepare the manifest in triplicate. (vii) The Ma....
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.... opened and permit the 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 lading. The Deputy/ Assistant Commissioner of Customs 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 container for which the seals are found to be tampered with. (xii) In case of any tampering the seals or any discrepancy, the matter shall be reported to the jurisdictional Deputy/ Assistant Commissioner of Custom, who may adjudicate the matter after issue of Show cause Notice. The procedures as applicable for non- coastal cargo will apply mutatis mutandi....
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....amined. Vide letter F.No:450/69/2000-Cus.IV dated 30.10.2001, Board had permitted that the containers imported under the CBEC Notification No:104/94-Cus(Tariff) dated 16.03.1994 shall be allowed for the purpose for carrying domestic cargo during the stipulated period for 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. 2.2.3 As the Central Government's impetus is to promote coastal shipping, Board hereby permits the use of containers availing benefit of CBEC Notification No: 104/94-Cus(Tariff) 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 pend....
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....2. The issue has been examined by the Board and in this regard, it is clarified that: (i) Locally manufactured or domesticated ISO containers [confirming to the specifications from the International Organisation 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 or Shipping Bill (Under Section ....