Tds on payment of ocean freight to foreign companies not having pe in india

Dear Sir,

My client is proposing to pay ocean freight to a foreign company who does not have PE in India. Nature of payment is "ocean freight for export" 

No PE declaration is obtained from beneficiary. Payment to be done in US$ through EEFC account.

Does client under obligation to deduct Tax - that is TDS from this payment?

Please guide.

regards

Anurag Lal