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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. 227B, North Block,
New Delhi, dated the 24'" November, 2016
LO;
Principal Director General/Director General, Directorate of Revenue Intelligence
All Principal Chief Commissioners/Chief Commissioners of Customs/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 customs procedures
touching on various aspects like Coastal Shipping, transshipment & Port clearances etc.
2s The Committee has given its recommendations on various issues related to clearance of
cargo coming through Sea like IGM amendment, rotation number, Mate’s receipt etc.
35 One of the recommendations of the said Committee is to abolish Mate’s receipt. 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 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 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 customs
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.

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
oolacbuies: poy-
(Zubair Riaz)
Director (Customs)
circulars no 56 2016 | iKargos