Date of Shipment/ Dispatch In respect of Imports
9.11 A
Date of shipment/dispatch for the purposes of imports will be reckoned as under:-
Mode of Transportation | Date of Shipment/Dispatch |
By Sea | The date affixed on the Bill of Lading |
By Air | The date of the relevant Airway Bill provided this represents the date on which the goods left the last airport in the country from which the import is effected. |
From land-locked countries | The date of dispatch of the goods by rail, road or other recognised mode of transport to the consignee in India through consignment basis. |
By Post Parcel | The date stamp of the office of dispatch on the packet or the dispatch note |
By Registered Courier Service | The date affixed on Courier Receipt/Waybill |
Multimodal transport | The date of handling over the goods to the first carrier in a combined transport Bill of Lading. |