high sea sales

High sea sales are those sales which are carried during the course of sail of the goods. The benefits of HSS are: it eliminates sales tax liability as well as warehouse storage costs as the goods are sold on sail nd will be collected by the purchaser directly after clearing the charges which eliminates the liability of the importer to pay for clearing charges, storage etc

how clearing charges will be exempt?

those charges are brone by the ultimate purchaser not the importer. so,the burden shifts from his shoulders der is nothing called exempt

mam but custom duty will need to be paid?