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TMI BlogIssues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territoryX X X X Extracts X X X X X X X X Extracts X X X X ..... erein 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 have been examined by the CBIC and the Board has decided as follows: 2.1 Movement of Coastal Goods through foreign territory of Sri Lanka & Bangladesh: (a) Kind attention is invited to Sea Cargo Manifest and Transshipment Regulations, 2018. The said regulations, inter-alia, provide for the procedures for transit of coastal goods through the foreign territory of Sri Lanka and Bangladesh. These regulations envisage a completely automated platform for the movement of coastal goods through the designated for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling at any port 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 Notification. No. 424/76- Cus., dated 23-10-1976 as amended) for the said goods. Bill of Coastal Goods shall, however continue to be filed where the vessel is carrying both coastal goods and EXIM cargo from o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Foreign Territory) Regulations, 1965] duly passed along with the permission of the proper officer to load the coastal goods is received by him. On receipt of the documents, the master shall prepare the manifest in triplicate. (vii) The master of vessel shall also furnish e-Way Bill details (if applicable), Container no. & Seal No. (for containerized cargo) in the Transit Manifest (Appendix B). (viii) The Transit manifest shall be prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 mentioned above, no goods, export of which is prohibited under the Customs Act, 1962 or any other law in force, shall be allowed to be transited through foreign territory under this procedure. (xiv) The vessels carrying coastal goods may also carry EXIM/empty containers subject to the observance of the procedure as applicable; (xv) This procedure is applicable to only those vessels which are authorised to carry coastal goods under Merchant Shipping Act, 1958. (d) The movement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tipulated period of 6 months or the extended period as may be allowed pending re-export of the same. 2.2.4 Further, as a consequence to the permission given in foregoing para, there should not be such condition in the bond submitted for availing the benefit under notification No. 104/94 dated 16.03.1994, which restricts the use of the containers for carrying domestic cargo after importation. 2.3. Use of local or domesticated containers for transportation of EXIM cargo: 2.3.1 Board has received representation from INSA pointing out absence of level playing field between the tax treatment on EXIM containers owned by foreign shipping lines etc. and domesticated containers. INSA have stated that Government has allowed customs duty exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 temporarily (circular No. 31/2005-Cus., dated 25-7-2005 refers). (iii) However, the shipping lines should intimate to the Customs the number and identification particulars of the locally manufactured/ domesticated containers to be moved outside the country or to be re-entered into the country; (iv) The entry of the container no. in the shipping bill for which 'allowed for shipment' has been granted may be considered as permission of export for the containers for purposes of section 51. In case of export of empty containers, entry thereof in Export Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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