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Levy of Oil Cess under Section 356 (m) of M.S. Act and M.S. (Oil Pollution Cess Levy) Rules, 1988
Applicable to:
Ship owners, agents, Masters of oil tankers
Effective Date:
21st October 2005
Superseded Circulars:
None mentioned
Key Changes and Requirements
1. Oil Cess Levy
Ship owners, agents, or Masters are required to pay an Oil Cess of 50 paise per ton to the Central Government prior to discharging cargo at any Indian port.
- Applicable Oils: Petroleum in any form including crude oil, fuel oil, sludge, oil refuse, and refined products (except petro-chemicals).
- Collection: Collected by Dy. Conservators at major ports and Port Officers at minor ports.
MARPOL Annex I Regulations 1(1) and 12(2)(a) to (f) apply.
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