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TMI BlogProcedure for clearance of remnant Aviation Turbine Fuel (ATF)- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... the domestic sector in India. In such cases, they are required to pay Customs Duty on remnant quantity of the unconsumed Aviation Turbine Fuel (ATF) as determined on completion of the international leg of the journey by the aircraft. The duty on remnant ATF needs to be paid through Bill of Entry filed under Section 46 of the Customs Act, 1962 and clearance of the remnant ATF has to be given under Section 47 ibid. 3. The representations received from Airlines regarding the practical difficulties faced in payment of duty on remnant ATF by cash and their request to pay the duty on the ATF by debiting from an advance deposit mode is considered. Further, considering the practical difficulties involved inasmuch as the Bill of Entry cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods) Rules,2007. B. Provisional Assessment of PBE The PBE will have to be assessed provisionally on account of the fact that the exact quantity of the remnant ATF is not available at the time of filing of the PBE. The airlines is required to execute a Provisional Duty Bond. This Bond can be an individual Bond or a continuity Bond without security/surety as they are accompanied by an initial advance deposit as determined by the Assistant Commissioner/Deputy Commissioner of the Airport Admn Section on the basis of the quantum of duty payable on the approximate quantity for a month. The PBE shall be assessed provisionally as per the Declaration made by the airline regarding the quantity and value of the remnant ATF. Superintenden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted against an Advance Duty Deposit, it shall be ensured by the airlines that a minimum balance equivalent to 50% of the initial Advance Duty Deposit is always maintained. If the balance of the Duty Deposit falls below 50% of the initial deposit, the facility could be discontinued and the airlines would be required to file the regular Bill of Entry and pay duty assessed on it before the aircraft takes off for the domestic leg. Superintendent (Assessment) shall monitor the balance of the advance duty deposit of the concerned airlines and ensure that the same is replenished by the airlines from time to time. C. Determination of Quantity and Out of Charge After landing of the aircraft, the airline shall present the Original and Dupli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finally assess the Bill of Entry and if any extra duty is payable after the said assessment, the same shall be paid in the same manner as mentioned above and the endorsement for the extra duty so paid shall be made on all copies of the Bills of Entry. In the same way if any duty is refundable, the credit for the same may be carried over. After final assessment, the PBE gets converted into a regular Bill of Entry. E. Audit of PBE Audit of finally assessed PBE's shall be carried out by the designated officer in the ATF Assessment Group. It must be ensured that all Bills of entry are audited within 3 days of final assessment. All the relevant details shall be entered in the Audit Register specially created for this purpose. Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way as mentioned in para (A) above. The regular Bill of Entry would be normally be assessed finally and duty would be paid vide DDR. The duty payment endorsement would be made on all the copies of Bill of Entry. The duty endorsed Bill or Entry superintendent in Airport Batch for out of charge take off only after out of charge is given. The manifest closures should be done in the same manner as mention in para F' above. Difficulties if any, in implementation of the above procedure may be brought to the notice of the undersigned. (R. B. TIWARI) PRINCIPAL COMMISSIONER - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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