Circular No. ES/404/2020-21 16th January, 2021
To: Members of the Council
Sub: Requirement of filing of Bill of Coastal Goods (BCG)
CBIC has issued Instruction No.01/2021-Customs dated 14th January, 2021 regarding requirement of filing of Bill of Coastal Goods (BCG).
CBIC has received representations that at various ports like Cochin, VoCPT (Tuticorin), Paradip, Haldia and Kolkata, Bill of Coastal Goods (BCG) is still required to be filed for pure coastal vessels operating from EXIM berths whereas, in terms of Notification 57/2016-Cus (N.T.), dated 27.04.2016, only a Manifest is required to be submitted for pure coastal vessels operating from exim berths.
The issue has been examined.
All coastal vessels carrying exclusively coastal goods and operating from either coastal or EXIM berths has been exempted from the provisions of Sections 92, 93, 94, 95, 97 and 98(1) of the Customs Act, 1962 vide Notification No. 56/2016-Cus (N.T.), dated 27.04.2016.
Further, in respect of coastal vessels loading or unloading coastal goods at EXIM berths, provisions of Sections 30 & 41 of the Customs Act, 1962 have been made applicable and a new format for filing a coastal manifest in respect of such vessels has been notified vide Notification No. 57/2016-Cus (N.T.), dated 27.04.2016. Accordingly, the master of such vessel or his agent shall submit:
a) coastal arrival manifest for the goods, which are unloaded or meant to be carried forward to other destination ports;
b) coastal departure manifest for the goods loaded, including goods on board for other destinations.
Therefore, it is reiterated that there is no requirement of filing a Bill of coastal Goods as was clarified as per para 4(a) of the CBIC Circular no. 14/2016-Cus, dated 27.04.2016 consequent to issue of CBIC Notification no. 56/2016(NT) dated 27.04.2016, if the coastal vessels are carrying exclusively coastal goods whether berthing at coastal berth or EXIM berth.
Members may make a note of the above.