9911796707
TMI BlogProcedure for clearance of remnant Aviation Turbine Fuel ATFX X X X Extracts X X X X X X X X Extracts X X X X ..... n airport for further run in 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 in as much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2007. It is further clarified that wherever the cost of transportation, insurance and landing charges are not ascertainable they should be taken as provided under Rule 10(2) of the Customs valuation (determination of value of Imported goods) Rules, 2007. B. Provisional Assessment of P BE :- The P BE 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 airline 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 Admin Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty payment endorsement made on the Bill of Entry shall contain the Amount, Serial number of the entry in the register wherein the same was debited and the Date of Debit. Since the facility of clearance through PBE is being granted 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 assessed on it before the aircraft takes off for the domestic leg Superintendent (Assessment) shall monitor the b alone e of the advance duty deposit of the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal and Duplicate P BE along with the duly signed log record sheet/ Declaration given by the Pilot/ Flight Engineer for its Final Assessment by Superintendent (Assessment). The Superintendent (Assessment) will 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 P BE gets converted into a regular Bill of Entry. E. Audit of PBE :- Audit of finally assessed PBE's shall he carried out by the designated officer in the ATF A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SDO and designated Superintendent in the Airport batch. The quantity in the regular Bill of Entry would be declared as per this document. The assessable value would be determined in the same 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 copies of the Bill of Entry. The duty endorsed Bill of entry would be presented to designated superintendent in Airport batch for Out of charge. The flight would be allowed to take off only after out of charge is given. The manifest closure should be done in the same manner as mentioned in Para F above. Difficulties faced if any, may be brought to the notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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