Procedure in respect of amendment/re-assessment of Warehouse Bill of Entry before Filing Ex-Bond Bill of Enty for Liquid Cargo in bulk - Customs - PUBLIC NOTICE NO. 29/2019

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE PORT AREA VISAKHAPATNAM - 530 035 F. No. S4 /2336/2018-BONDS Date: 05.08.2019 PUBLIC NOTICE NO. 29/2019 Subject: Procedure in respect of amendment/re-assessment of Warehouse Bill of Entry before Filing Ex-Bond Bill of Enty for Liquid Cargo in bulk - regarding. Attention of all the Importers, Exporters, Customs House Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, and the Public is invited to the Board s Circular No.34/2016-Customs, dated 26.07.2016 regarding assessment of bulk liquid cargo consequent on judgment of Hon ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd Vs Commissioner of Customs, Mangalore dated 02.09.2015 [2015(323) ELT 423 (SC)]. 2. In view of the above, the following guidelines are prescribed for assessment and clearance of liquid bulk cargo from bonded warehouse. 3. In case of all liquid cargo imports, for warehousing, the shore tank receipt quantity i.e., dip measurement in shore tanks available in the Customs bonded tanks into which such cargo is pumped from the tanker through pipeline, should be taken as the basis for levy of Customs duty irrespective of whether Customs Duty is leviable at a specific rate of ad-velorem basis [including cases where tariff value is fixed under section 14(2) of the Customs Act, 1952]. 4. After discharge of the liquid cargo from the vessel, a fresh survey should be carried out in the presence of the Customs Officer and this discharge completion survey report should be signed by the surveyors, custodian and Customs Officer. 5. In case of difference between the Manifest/BL and shore tank receipt quantity, the Customs Duty shall be assessed basing on shore tank receipt quantity. 6. If any excess quantity is found as per shore tank report, the importer/CHA shall file manual Bill of Entry for such excess quantity with prior approval of the competent authority and in the case there is any short quantity as per shore tank receipt, then importer/CHA shall ensure to get Warehouse Bill of Entry amended before filing of Ex-bond Bill of Entry and the concerned importer/CHA shall follow the below mentioned procedure to get the Warehouse Bill of Entry amended/re-assessed. STEP 1: The importer/CHA shall submit the shore tank report (Joint survey report) to Bond (Section) for necessary endorsement by the Bond Officer for amendment of W/H Bill of Entry. STEP 2: Upon receipt it will be put up in concerned bond file of importer and shall be forwarded to EDI (Section) for cancellation of OOC for necessary amendment/re- assessment of the Warehouse B.E. STEP 3: The OOC shall be cancelled by the DC (EDI) by entering the reasons/comments for need for cancellation, in the system and the file be forwarded to Group for necessary amendment/re-assessment of the W/H Bill of Entry. STEP 4: The DC/AC (Group) shall recall the W/H Bill of Entry on priority for amendment Ire-assessment as soon as the file is received from EDI (section). After completion of amendment /re-assessment of the W/H Bill of Entry basing on the Shore Tank Report, the W/H Bill will automatically transmit to OOC officer for further Out of Charge. STEP 5: Out of Charge officer shall grant OOC again in the system for amended/re- assessed W/H Bill of Entry. 7. All the members of the Regional Advisory Committee, Trade and Industry Associations are requested to circulate the Public Notice among their constituent members for information and guidance. 8. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. 9. The procedure mentioned herein above shall come into force with immediate effect. 10. Difficulties, if any, in implementation of this Public Notice may be brought to the notice of the undersigned. (Dr.D.K.SRINIVAS) PRINCIPAL COMMISSIONER OF CUSTOMS