Customs Tariff 2024-25 - Section 17 - Chapter 89 - Ships, boats and floating structures

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
8901	CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS
8901 10	- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds :
8901 10 10	--- Ships	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 5.5% Bangladesh: 5.5% People’s Republic of China: 5.5% Sri Lanka: 5.5% Switzerland: Nil Norway: Nil Iceland: Nil
8901 10 20	--- Launches	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 5.5% Bangladesh: 5.5% People’s Republic of China: 5.5% Sri Lanka: 5.5% Switzerland: Nil Norway: Nil Iceland: Nil
8901 10 30	--- Boats	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 5.5% Bangladesh: 5.5% People’s Republic of China: 5.5% Sri Lanka: 5.5% Switzerland: Nil Norway: Nil Iceland: Nil
8901 10 40	--- Barges	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 9.5% Bangladesh: 9.5% People’s Republic of China: 9.5% Sri Lanka: 9.5% Switzerland: Nil Norway: Nil Iceland: Nil
8901 10 90	--- Other	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 9.5% Bangladesh: 9.5% People’s Republic of China: 9.5% Sri Lanka: 9.5% Switzerland: Nil Norway: Nil Iceland: Nil
8901 20 00	- Tankers	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Switzerland: Nil Norway: Nil Iceland: Nil
8901 30 00	- Refrigerated vessels, other than those of Sub-heading 8901 20	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 5.5% Bangladesh: 5.5% People’s Republic of China: 5.5% Sri Lanka: 5.5% Switzerland: Nil Norway: Nil Iceland: Nil
8901 90 00	- Other vessels for transport of the goods and other vessels for the transport of both persons and goods	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Switzerland: Nil Norway: Nil Iceland: Nil
8902	FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS
8902 00	- Fishing vessels; factory ships and other vessels for processing or preserving fishery products :
8902 00 10	--- Trawlers and other fishing vessels	u	Free	Free%	-	BCD: 5%⁵ IGST: 5%	Korea: Nil Singapore: Nil / Nil UAE: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8902 00 90	--- Other	u	Free	10%	-	BCD: 5%⁵ IGST: 5%	Singapore: Nil / Nil UAE: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903	YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES
	- Inflatable (including rigid hull inflatable) boats:
8903 11 00	-- Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD: Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903 12 00	-- Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD: Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903 19 00	-- Other	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD: Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
	- Sailboats, other than inflatable, with or without auxiliary motor:
8903 21 00	-- Of a length not exceeding 7.5 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD: Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903 22 00	-- Of a length exceeding 7.5 m but not exceeding 24 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903 23 00	-- Of a length exceeding 24 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
	- Motorboats, other than inflatable, not including outboard motorboats:
8903 31 00	-- Of a length not exceeding 7.5 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903 32 00	-- Of a length exceeding 7.5 m but not exceeding 24 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8903 33 00	-- Of a length exceeding 24 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
	- Other:
8903 93 00	-- Of a length not exceeding 7.5 m	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 11% Bangladesh: 11% People’s Republic of China: 11% Sri Lanka: 11%
8903 99 00	-- Other	u	Free	¹[20%] ^[helldodold[25%]^helldod]	-	AIDC: 7.5% BCD:Nil ^1,2.. ³^,4,6,⁷ IGST: 18%/40% CESS: 3%	BCD Exemption Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 11% Bangladesh: 11% People’s Republic of China: 11% Sri Lanka: 11%
8904 00 00	TUGS AND PUSHER CRAFT	u	Free	10%	-	BCD: 5%⁵ IGST: 5%	Singapore: Nil / Nil UAE: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8905	LIGHT-VESSELS, FIRE-FLOATS, DREDGERS , FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS ; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS
8905 10 00	- Dredgers	u	Free	Free%	-	BCD:Nil ^1,2.. ^1,2,3,4 / 18% IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Switzerland: Nil Norway: Nil Iceland: Nil
8905 20 00	- Floating or submersible drilling or production platforms	u	Free	10%	-	BCD:Nil ^1,2.. ^1,2,3,4 / 18% IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Switzerland: Nil Norway: Nil Iceland: Nil
8905 90	- Other :
8905 90 10	--- Floating docks	u	Free	10%	-	BCD: 5%⁵ IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 6% Bangladesh: 6% People’s Republic of China: 6% Sri Lanka: 6% Iceland: 9%
8905 90 90	--- Other	u	Free	10%	-	BCD: 5%⁵ IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 9.5% Bangladesh: 9.5% People’s Republic of China: 9.5% Sri Lanka: 9.5% Iceland: 9%
8906	OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS
8906 10 00	- Warships	u	Restricted	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 7% Bangladesh: 7% People’s Republic of China: 7% Sri Lanka: 7%
8906 90 00	- Other	u	Free	10%	-	BCD: Nil IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8907	OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS)
8907 10 00	- Inflatable rafts	u	Free	Free%	-	BCD:Nil ^1,2.. ^1,2,3,4 / 18% IGST: 5%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil
8907 90 00	- Other	u	Free	10%	-	BCD:Nil ^1,2.. ^1,2,3,4 / 18% IGST: 5%	Singapore: Nil / Nil UAE: Nil Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Republic of Korea: 7% Bangladesh: 7% People’s Republic of China: 7% Sri Lanka: 7%
8908 00 00	VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP	u	Free	2.5%	-	BCD: Nil IGST: 18%	Singapore: Nil / Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil / Nil SAFTA: 5% Korea: Nil Thailand : Nil Vietnam : Nil Myanmar : Nil Indonesia : Nil Brunei Darussalam : Nil Lao People's Democratic Republic : Nil Cambodia : Nil Philippines : Nil Switzerland: Nil Norway: Nil Iceland: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.45/2025-Condition No- 3)

2. If, -
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition. (Vide:- Notification No.45/2025-Condition No- 28)

3. If,-
(a) the importer makes a declaration at the time of import that the barges would be re-exported;
(b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and
(c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above. (Vide:- Notification No.45/2025-Condition No- 49)

4. If,-
(a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner;
(b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs , binds himself to pay on demand an amount equal to the duty leviable on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow.
Explanation.-"Ocean going vessels" includes-
(i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers (petrol, wine or the like );yachts and other sailing vessels ; cable ships; ice-breakers ; floating factories of all kind( for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats ,scientific research vessels; weather ships; vessels for the transportation or mooring of buoys ; pilot boats ;hopper barges for the disposal of dredged material or the like;
(ii) War ships of all kinds including submarines;
(iii) Tugs, dredgers, fire-floats and salvage ships ; and
(iv) Oil rigs , drilling ships and jack-up rigs. (Vide:- Notification No.45/2025-Condition No- 50)

5. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods. (Vide:- Notification No.45/2025-Condition No- 51)

6. The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself,-
(i) to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017;
(ii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation;
(iii) to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India;
(iv) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions:
Provided that goods may, instead of being re-exported out of India in terms of condition at (iii) above, be given on lease under a transaction covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Service Tax Act 2017, by less or to another lessee in India, in which case, -
(a) the original lessee shall give an intimation to the Commissioner of Customs and get his bond discharged;
(b) the new lessee shall, by execution of bond, in such form and for such sum, as may be specified by the Commissioner of Customs, bind himself to comply with the conditions herein, as if he were the importer of the goods.
Provided further that in case of goods supplied by an SEZ unit to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017, where SEZ unit is liable to pay integrated tax on such transaction under the Integrated Goods and Services Tax Act, 2017, the lessee shall bind himself only with conditions (ii), (iii) and (iv) above.
Explanation. - In case of goods supplied by an SEZ unit (lessor) to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017, -
(a) the "Commissioner of Customs" or the "Commissioner of Customs of the port of importation", wherever they appear, shall mean "the Specified Officer" as defined in Special Economic Zone Rules, 2006;
(b) "˜Re-export"™ in item (iii) shall mean returning the goods to the lessor.
(Vide:- Notification No.45/2025-Condition No- 48)

7. The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to, -
(i) pay duty on goods used in cable laying or repairing services, leviable under the Customs Act, 1962 and integrated tax leviable under Section 3 (7) of the Customs Tariff Act, 1975;
(ii) pay applicable integrated tax leviable under section 5(1) of the Integrated Goods and Services Tax Act, 2017 on cable laying or repair service;
(iii) to furnish an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall not be cleared for home consumption, and shall be used only for the intended purpose;
(iv) to re-export the ship/ vessel immediately after completion of the said cable laying or repairing service;
(v) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions.
(Vide:- Notification No.45/2025-Condition No- 52)

1. Substituted Vide:- Section 103(b) of Finance Act 2025