The Central Board of Indirect Taxes and Customs (CBIC) notified the requirement of filing a Bill of Coastal Goods.
The Board has received the representations that at various ports like Cochin, VoCPT (Tuticorin), Paradip, Haldia and Kolkata, Bill of Coastal Goods (BCG) is still required to be filed for pure coastal vessels operating from EXIM berths whereas, in terms of Notification 57/2016-Cus (N.T.), dated April 27, 2016, only a Manifest is required to be submitted for pure coastal vessels operating from Exim berths.
In respect of coastal vessels loading or unloading coastal goods at EXIM berths, provisions of Sections 30 and 41 of the Customs Act, 1962 have been made applicable and a new format for filing a coastal manifest in respect of such vessels has been notified vide Notification No. 57/2016-Cus (N.T.), dated April 27, 2016.
The master of such vessel or his agent shall submit coastal arrival manifest for the goods, which are unloaded or meant to be carried forward to other destination ports; and coastal departure manifest for the goods loaded, including goods on board for other destinations.
The CBIC reiterated that there is no requirement of filing a Bill of coastal Goods as was clarified as per para 4(a) of the CBIC Circular no. 14/2016-Cus, dated April 27, 2016 consequent to issue of CBIC Notification no. 56/2016(NT) dated April 27, 2016, if the coastal vessels are carrying exclusively coastal goods whether berthing at coastal berth or EXIM berth.Subscribe Taxscan AdFree to view the Judgment
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