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  • 1. Prepaid basis : please refer to process described in our announcement of Jan 26th
  • 2. Collet basis : if agreed with the consignee, the shipper may request the origin office to have this charge collected at destination.

In this case following procedure has to be followed :

  • -> the shipper/forwarder must send to local CMA CGM office SI (Shipping Instruction) containing the following clause ‘Service tax of 4.5% on ocean freight and freight related charges’ on the body of BL / Waybill;
  • -> if shipper/forwarder does not accept this clause to be printed on the body of the BL/ Waybill, then the service tax has to be charged and collected from the shipper on a prepaid basis.
Source: CMA CGM
2017-03-28

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