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TMI BlogProcedure in respect of discharge and clearance of Liquid Cargo in Bulk for Home Consumption/Warehousing in bonded warehouse as per New Warehousing Licensing Regulations, 2016, issued by the Board vide F. No. 473/20/2013-LC(Vol. II) and for determining duty liability as per CBEC Circular No. 34/2016 dated 26.07.2016.X X X X Extracts X X X X X X X X Extracts X X X X ..... Refinery and Petrochemicals Limited vs. Commissioner of Customs, Mangalore dated 02.09.2015 [2015(323) E.L.T. 423 (S/C.)], it has become imperative to review the existing procedure of discharge, transportation, storage and clearance of all types of imported Liquid Cargo in Bulk and procedure for determining duty liability. 2. In the light of the above said Judgement, the Board has reviewed the Circular No. 96/2002- Customs dated 27.12.2002 Circular No. 06/2006 dated 12.01.2006 and it has been decided to rescind both these Circulars. The Board has issued Circular No. 34/2016 dated 26. 07. 2016 for determining duty liability to give effect to the above Judgement of the Hon'ble Supreme Court. 3. In case of all liquid cargo imports discharged through pipelines, whether for home consumption or for warehousing, the shore tank receipt quantity i.e. the quantity ascertained by dip measurement in tanks on shore into which such cargo is pumped from the tanker, should be taken as the basis for levy of Customs Duty irrespective of whether Customs Duty is leviable at a specific rate or on ad-valorem basis [including cases where tariff value is fixed under Section 14(2) of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Before allowing discharge, please inspect and verify whether the person-in-charge of the vessel or his agent has produced the ullage survey report prepared at the Port of Loading and certified by an Independent Surveyor. If so, please state the quantity mentioned in the ullage survey report. b. Please inspect the cargo. Before allowing discharge, please inspect and certify the ullage survey report prepared at this port and state the quantity mentioned therein. Thereafter allow discharge through the pipeline/tank Lorries and forward samples in duplicate to Dy. Chief Chemist's laboratory for test, if applicable. Please ensure that FSSAI sampling is done in case of edible oils. c. After discharge, certify the fresh survey to ascertain the quantity discharged and record shortage/excess, if any. d. Allow samples for consignee's laboratory (wherever necessary). 8. Immediately on arrival of the vessel, the concerned Steamer Agent shall arrange for the ullage survey before discharge of liquid cargo and shall apply to the Preventive Superintendent of the Boarding Office where the vessel has taken the berth for supervising the survey. The cost of such survey will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e note of the CBEC Circular No. 34/2016 dated 26.07.2016 which has been issued to give effect to the judgement of Supreme Court as cited above. 12. In case of edible grade oil in bulk, it is a long pending demand of the trade that only one sample per vessel, per grade, per shipper, should be drawn and forwarded to FSSAI and DYCC for testing purpose. The matter has been examined and as a trade facilitation measure, it has been decided that the goods of same description brought by a particular vessel from the same overseas supplier, from the same source port, may be extended the facility of single sampling each for DYCC and FSSAI. A practical difficulty may arise that if multiple Bills of Entry have been filed by the importers covered by the same IGM, the single window may mandate more than one Bill of Entry for FSSAI NOC. In such cases, the officer giving out of charge will verify from the hard copy of the FSSAI NOC report and will give out of charge for the remaining Bills of Entry of the same grade and same IGM. However, in case of non edible liquid cargo, samples will be forwarded to only DYCC. 13. The trade has been reporting undue delay in receipt of DYCC test reports whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Officer. The liquid bulk cargo will be discharged via the underground pipeline to the offshore tanks or the barges/tanks lorries as the case may be, and samples will be drawn under the existing procedure of supervision of Preventive Officers/Superintendents (Preventive) supervising the discharge of liquid bulk cargo in Docks/Stream. After conducting the ullage survey, the report should be prepared and signed by the surveyors, Master/Chief Officer of the Vessel and Representatives of the Consignees and the same should be countersigned by the Customs Boarding Officer. In case of availment of discharge permission prior to filing of B/E, the quantity ascertained by shore out turn will be final. In case of short receipt of quantity in the out turn report, the same will be shown as net quantity in home consumption bond B/E B/L quantity as gross quantity. This will facilitate noting of B/E. (ii) Out Turn Report : - (OTR) Once the entire quantity has been received in the shore situated tanks, an OTR for the received quantity should be prepared and signed by the surveyors of the tank owners, importers and the same should be countersigned by the Bond Officer of Customs poste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rehouse to another warehouse....or C. A warehouse to the customs station of export. D. In certain cases, such as liquid bulk cargo being transported through pipelines, the requirement of transit insurance may be waived. It is also clarified that the importer do not need to submit a separate insurance policy if the goods are to be stored in a warehouse which has taken the comprehensive risk cover which covers transit of goods. (vi) Removal of warehoused goods for Export : - Notification No. 68/2016 dated 14/05/2016 point No. 9. States that (1) A licensee shall not remove or caused to be removed any warehoused goods for export except by an order made by the proper officer under Section 69 of the Customs Act, 1962. (2) Upon the bond officer permitting the removal of goods from the warehouse the licensee shall, in the presence of the bond officer, cause the goods to be loaded on to the means of transport and affix a onetime lock to the means of transport. (vii) Removal of warehoused goods for Home Consumption : -Notification 68/2016 dated 14/05/2016 point No. 8:- States that a licensee shall not allow goods to be removed from the warehouse for home consumption unless t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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