CBEC directs Officials not to insists for Mate Receipts [Read Circular]

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The Central Board of Excise and Customs (CBEC) recently issued a circular regarding abolition Mate receipts. However, the circular clarifies that the issuing of Mate receipt would continue in case of non-contained export cargo. The decision is on recommendation of the Committee under the Chairmanship of Director General of Shipping.

Issuance of mate receipt would serve as a documentary evidence of cargo loaded on the vessel and also date of sailing. It is issued by Captain or mate of the vessel and endorsed along with the Shipping Bill by the Customs Officer in the Docks. This document is also insisted by the Shipping Companies for issuance of Bill of Lading.

“It is observed that the Mate’s receipt used to serve multifarious purpose mainly ensure that the export container is loaded on the vessel. It also provides the date of sailing. Hwever, since the advent of automation of Customs procedures, message exchange systems, manual issuance of mate recipt in the case of containerized cargo has become redundant. Moreover, disbursal of drawback is done only after the EGM has been filed at the gateway port. In view of the changed business workflow, need for issuance of mate receipt is no more there. Board has, therefore, decided that Customs Houses should no more insist for issuance of mate receipt in the case of containerized cargo. However, in respect of non-contained export cargo, like bulk cargo etc, the practice of issuing f Mates receipt would continue.”

Read the full text of the circular here.