Excise Documentation

Excise Documentation

Besides the aforesaid procedures, various other procedures have been prescribed. These are mainly to be followed by the person in charge of conveyance.
Boat Notes – If the vessel has to unload only a small cargo, it may not spend time in having berth in the port. If the small cargo is to be sent to shore, it may be loaded in a small boat and sent to shore. As per section 35, such small boat must be accompanied by a ‘Boat Note’. Boat Notes Regulations provide that such Boat Notes will be issued by Customs Officer. It will be maintained in duplicate and should be serially numbered. Boat Note should be in prescribed form.
In case of export, if small export cargo is to be loaded in ship through small boat, no Boat Note is required if the cargo is accompanied by the ‘Shipping Bill’, otherwise, Boat Note is required. Boat Note is also required for transshipment of cargo, i.e. transfer from one ship to another or for re-shipment.
Transit Goods – Section 53 provide that any goods imported in any conveyance will be allowed to remain on the conveyance and to be transited without payment of customs duty, to any place out of India or any customs station. However, all these goods must be mentioned in import manifest or import report submitted by person in charge of conveyance. Such goods should not be ‘prohibited goods’ under section 11 of Customs Act. [The conveyance may be vehicle, ship or aircraft]. After transit, the goods may go to another customs station.
On arrival at customs station, the goods will be liable to customs duty as if it is first importation in India. – section 55.
Transshipment of Goods – Goods imported in any customs station can be transshipped without payment of duty, u/s 54 of Customs Act. Transshipment means transfer from one conveyance to another. [The conveyance may be vehicle, ship or aircraft]. Such transshipment may be to any major port or airport in India. The goods can be transshipped to any other customs station in India if customs officer is satisfied that the goods are bonafide intended for transshipment to any customs station. The facility is available at all customs ports and Inland Container Depots (ICDs). [Notification No. 50/95-Cus(NT) dated 6-9-95].
Goods to be transshipped must be specified in Import Manifest or Import report and a ‘Bill of Transshipment’ should be submitted to Customs Officer. In case of goods being transshipped under an international treaty or bilateral agreement between Government of India and Government of a foreign country, a Declaration of Transshipment shall be submitted instead of Bill of Transshipment. [section 54(1)]. [India has such bilateral agreement with Nepal].
Such goods should not be ‘prohibited goods’ under section 11 of Customs Act. The goods should be sealed during transshipment by customs officer. A bond has to be executed for the purpose. After execution of bond, a certificate from customs officer has to be submitted within one month that goods have been properly transferred. [Goods Imported (Conditions of Transshipment) Regulations, 1995].