I (Meaning and importance of Exports) Unit Structure

III) Importance of consular invoice to the customs office. 
a) The work of customs authorities become easy and quick. 
Goods are cleared quickly. 
b) Duty calculation is possible on the basis of consular invoice 
received. This means the physical verification is not 
required. 
c) No need to open the cargo to calculate of value of goods. 
d) Loss of time and re-packing of the goods are avoided. 
13.6
MATE‘S RECEIPT 
 
13.6.1 MEANING
When the cargo is loaded on the ship the commanding 
officer of the ship will issue a receipt called the “Mate Receipt”. The 
Mate Receipt is first handed over to the port authorities. Port Trust 

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Docks will accept the necessary charges on goods shipped at the 
dock, and will hand over the mate receipt to the exporter or his 
agent. 
The exporter or his agent will have to make an application in 
the prescribed from to the Manager, Mumbai Port Trust Docks to 
accept payment of wharf age and demurrage and other charges on 
the goods to be shipped. This application contains such detailed 
information as, name of vessel, name of agent, owner of vessel, 
nationality of flag of vessel, port of destination of goods, country to 
which goods are consigned, marks and numbers, description of 
goods, packages, weight, wharf age, other charges and so on. 
Mate‟s receipt issued by the mate or master of the vessel in 
which the goods are shipped for onward Journey to specific post of 
destination. It is issued by the mate after cargo is loaded on the 
ship. It is a prima facie evidence that goods are loaded in the 
vessel. 
13.6.2
TYPES OF MATE‘S RECEIPT
Mate‟s receipt is of two types – 
 
a) Clean receipt