CBIC issues Clarification regarding requirement of filing of Bill of Coastal Goods



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The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the filing of the Bill of Coastal Goods (BCG). It has been noted that some ports are still requiring BCGs for pure coastal vessels operating from EXIM berths. However, according to relevant notifications, only a manifest is needed for such vessels. The CBIC reiterates that if a coastal vessel is carrying only coastal goods, regardless of whether it's berthed at a coastal or EXIM berth, a Bill of Coastal Goods is not required.

The Central Board of Indirect Taxes and Customs issued clarification regarding requirement of Filing of bill of Coastal Goods. The official notice by the Deputy Secretary(Customs) is given below: Instruction No.01/2021-Customs F. No.450/96/2020-Cus-IV Government of India Ministry of Finance
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FAQ :

The CBIC has clarified that a Bill of Coastal Goods (BCG) is not required for pure coastal vessels carrying exclusively coastal goods.

No, pure coastal vessels operating from EXIM berths and carrying exclusively coastal goods are not required to file a Bill of Coastal Goods. They only need to submit a manifest.

Notifications exempt coastal vessels carrying exclusively coastal goods from Sections 92, 93, 94, 95, 97 and 98(1) of the Customs Act, 1962. For vessels loading or unloading coastal goods at EXIM berths, Sections 30 & 41 of the Customs Act, 1962 are applicable, requiring a coastal manifest.

Instead of a Bill of Coastal Goods, a coastal arrival manifest or a coastal departure manifest is required for goods unloaded or loaded by coastal vessels operating at EXIM berths.

The official notice from the CBIC was dated the 14th of January, 2021.




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