Abolition of Mate receipt for containerised cargo. For non-containerised export cargo (bulk cargo) Mate’s receipt issue to continue

Abolition of Mate receipt for containerised cargo. For non-containerised export cargo (bulk cargo) Mate’s receipt issue to continue.

Circular No. 56/2016-Customs

F. No. 450/221/2014-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Room No. 2278, North Block,
New Delhi , dated the 24th November, 2016

To,
Principal Director General/Director General, Directorate of Revenue Intelligence
All Principal Chief Commissioners/Chief Commissioners of Custom s/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/ Customs (Preventive) All Principal Commissioners/Commissioners of Customs & Central Excise

Sir/Madam ,

Subject:- Abolition of Mate receipt-regarding

Ministry of Shipping had constituted a Committee under the Chairmanship of Director General of Shipping to recommend simplification and automation of custom s procedures touching on various aspects like Coastal Shipping, transshipment & Port clearances etc.

2. The Committee has given  its recommendation s on various  issues related  to clearance of cargo coming through Sea like IGM amendment, rotation number , Mate ‘s receipt etc.

3. One of the recommendation s of the said Committee is to abolish Mate ‘s Issuance of Mate receipt would serve as a documentary evidence of cargo loaded on the vessel and also date of sailing. It 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.

4. The recommendation has been examined by the Board. It is observed that  the  Mate ‘s receipt used to serve multifarious purposes mainly to ensure that the export container  is loaded on the vessel. It also provide s 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 has been filed at the gateway port . In view of the changed business workflow , need for issuance of Mate’s receipt is no more there. Board has therefore, decided that custom s Houses should no more insist for issuance of Mate’s receipt in the case of containerised cargo. Howevr, in respect of non-containerised export cargo like  bulk  cargo  etc.,  the  practice  of issuing Mate’s receipt would  continue.

5. The difficulties, if any, faced in the implementation of this Circular may be brought to the notice of the Board.

6. The above  guidelines  may  be brought  to the notice  of the  Trade  immediately  through appropriate  Public Notice/Trade Notice.

Yours faithfully

(Zubair Riaz)
Director (Customs)