Import and export

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jaideep (Querist)
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03 October 2016 what is "boat note" and I am unable to understand sec .35 regarding water borne goods plz provide answer with suitable examples

Dr.RAMAKRISHNA. C

Dr.RAMAKRISHNA. C (Expert)
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04 October 2016 Please refer to Notification No 426-Cus., dated 23-10-1976

The boat notes is issued by the Customs authority in the following cases -
(i) export cargo, in Form I; [See Form 79 in Part 5]
(ii) import cargo, in Form II; [See Form 80 in Part 5]
(iii) transhipment cargo, reshipment cargo or same bottom cargo, in Form III; [See Form 81 in Part 5].

Please refer to Customs preventive manual for Forms.

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