Circular No.ES/310 /2016-17 February 17, 2017
To: Members of the Council
Sub: Applicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. goods intended for transshipment to any country outside India
Dear Member,
This is to inform you that the Central Board of Excise and Customs has issued Circular No. 204/02/2017-ST dated 16.02.2017 on the above subject.
Representations seeking clarification on levy of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India with respect to goods intended for transshipment to any country outside India.
It is mentioned that the goods landing at Indian ports which are destined for any other country are allowed to be transshipped through Indian territory without payment of Customs duty in India. This is subject to the condition that such goods imported in to a customs station are mentioned in the import manifest or the import report, as the case may be, as for transhipment to any place outside India. [Section 54(2) of the Customs Act, 19 62]. Further, Goods Imported (Conditions of Transhipment) Regulations, 1995 have been prescribed for the procedure to be followed for transhipment of such goods.
For more information, members may kindly refer to the above Circular and make note of the same.
Thanking you,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
