Customs - Abolition of Mate Receipt - CBEC Instructions
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's 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.
CBEC issued this Circular yesterday. Interestingly, two days earlier in Public Notice No. 150/2016, dated 22.11.2016, the JN Customs dispensed with the requirement of:-
i. Endorsement of Shipping Bills in the Port Area;
ii. Production / submission of Mate's receipt before Boarding Officer (Earlier, being submitted to Boarding Officer for endorsement of Shipping Bills);
iii. Production / submission of Mate's receipt for issuing EP copies of EDI Shipping Bills.
CBEC Circular No. 56/2016-Customs., Dated November 24, 2016