Circular No.ES/189/ 2016-17 November 25, 2016
To: Members of the Council
Sub: - Abolition of Mate receipt
Dear Member,
This is to inform you that the Central Board of Excise and Customs has issued Circular No. 56/2016- Customs dated 24.11.2016 on the above subject.
Mate Receipt is issued by Captain or mate of the vessel and endorsed along with the Shipping Bill by the Customs Officer in the Docks. This document is also insisted by the Shipping Companies for issuance Bill of Lading. Issuance of Mate receipt would serve as a documentary evidence of cargo loaded on the vessel and also date of sailing.
The Mate's receipt used to serve multifarious purposes mainly to ensure that the export container is loaded on the vessel. It also provides the date of sailing. However, since the advent of automation of Customs procedures, message exchange system, the manual issuance of mate receipt in the case of containerized cargo has become redundant. Moreover, disbursal of drawback is done only after the EGM [Export General Manifest] has been filed at the gateway port. In view of the changed business workflow, there is no need for issuance of Mate receipt.
CBEC has therefore, decided that Custom Houses should no more insist for issuance of Mate's receipt in the case of containerised cargo. However, in respect of non-containerised export cargo like bulk cargo etc., the practice of issuing Mate's receipt would continue.
Members may kindly make note of the above.
Thanking you,
V. ANIL KUMAR
EXECUTIVE DIRECTOR
