Can we increase the invoice in the series of sales invoices or other series here, I would like to clarify that sales on the high seas will only be taken into account if the goods have not exceeded the customs barrier of the country and before the customs clearance of the goods is transferred to the buyer and the buyer will exempt the customs shipment, whether or not the goods have passed through the sea air, For this, both parties sign an agreement on sale on the high seas and on the basis of this buyer, the shipment can be cleared by the customs of the country. The format of the high seas sale agreement can be obtained on the Internet and must be filled in stamp paper and stamp paper. 8. In HSS contracts, the HSS seller cannot disclose the import value to the HSS buyer. However, Customs may request the original import invoice, in which case the HSS seller may have to part with this information. You can click here to read more articles on marine sales: Important documents required under Marine sales, How to hide the invoice value of the initial contract under Maritime sales transactions, Can marine sales be made more than twice?, Can marine sales be made more than twice?, Does VAT apply to shipments made as part of maritime sales? How to check the contract schedule for the offshore sale transaction? Documentation procedure for offshore sales. Yes! We can also make sales on the high seas for air freight. HSS is considered a sale made outside the territorial jurisdiction of India and, therefore, no VAT is charged in connection with HSS. When I read the nature of the marine sales, I guess this is only possible if it is a FOB IMPORT.