- 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.