Mumbai Port Authority

Ministry of Ports , Shipping and Waterways , Government of India

Gateway to India

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Recovery of Port Trust charges on containerized / non containerized cargo

Last Updated On February 12, 2024

Recovery of Port Trust charges on containerized / non containerized cargo

Cash office recovers Port Trust charges on containerized / non-containerized ( Bulk, Break Bulk ) cargoes viz. Import/ Export / TP cargoes alongwith Octroi, Service Tax and Stamp duty wherever due. The documents incidental to the aforesaid are checked/verified for acute recovery of Port Trust Charges. The documents (Checklist) mentioned below are scrutinized at various levels initially by assessor, then at Pre audit and finally by debiter or Cashier.

Steps :
(i)	Opening of PD account
(ii)	Deposition of amount
(iii)	Assessment	Checklist (i)
(iv)	Debiting of charges	Checklist (ii)
(v)	Payment in cash	Checklist(iii)

Checklist (i)
a.	Import Cargo	Bill of Entry \| Packing list \| Invoice\| Delivery Order\| Receipt of Custom Duty paid\|Bill of lading
b.	Export Cargo	Shipping Bill \| Invoice \| Packing List
c.	T.P. Charges	Transhipment Permit / Document.
d.	Baggage Charges	Baggage Declaration Form
e.	Service Tax / Stamp Duty	Bill of Entry \| Receipt of Custom Duty paid

Checklist (ii)
a.	Bill of Entry
b.	A/B Octroi Form
c.	Delivery Order/Bill of Lading.

Checklist (iii)
a.	Bill of Entry
b.	A/B Octroi Form
c.	Delivery Order

Frequently Asked Questions (FAQs)
(i)	How to open Personal Deposit (PD) account ? The related papers are processed at Dy.Manager, OSC Office and the PD Account is opened on the receipt of letter from the OSC office.
(ii)	How the amount is deposited ? CHA ( Custom House Agent ) / Importer having P.D. A/c ( Personal Deposit Account ) with Mb.P.T. deposit the amount in their respective account with the Cashier either by Cash or DD /Cheque having cheque facility.
(iii)	How the charges are assessed and recovered ? (a) Import /Export Import /Export charges are assessed / recovered on the basis of Import /Export document and as per Chapter III of SOR. Factory stuffed container are assessed and charged as per Chapter V of Scale of Rates. (Advance wharfage payment is recovered on the same before shipment and demurrage if any, after shipment) (b) T.P.Charges Charges on Transhipment of cargoes by sea / Road /Rail are assessed on the basis of Transhipment, Permit submitted by the Party. (c) Baggage Charges Charges on unaccompanied baggage of passengers assessed and recovered (d) Service Tax / Stamp Duty Service Tax on wharfage, demurrage amount assessed on the basis of value and the Custom duty declared in the Bill of Entry.
(iv)	How the charges are debited ? The above mentioned charges, duly assessed by the Assessor and pre audited, and recovered through respective PD Account and accordingly the respective stamp showing wharfage /demurrage charges adjusted through P.D. Account and stamp duty, Octroi Charges , if recovered, are put on the receipt and on the respective Bill of Entry/Shipping Bill. The Stamp Duty amount in the respective Chappa / receipt is franked on the Delivery Order.
(v)	How to make payment in cash ? CHA/Importer not having the PD A/C with MbPT, pay the P.T.charges as per pre-audited receipt either by cash or D.D. to the Cashier. The Cashier recovered the due Port Trust charges alongwith stamp duty amount, if any and Octroi charges, if any and accordingly put up the respective stamp on the receipt and on the respective Imp/Exp. Documents.
(vi)	Payment of other charges, if any ? Sundry charges viz, LRC (Landing Remark Certificate), issuance of duplicate document, escort fees, etc, are also recovered as per Scale of Rates.