Duty on ship stores: provisional recovery on estimated coastal consumption with refund on reconversion to foreign run. When a foreign run vessel reverts to coastal trade, Steamer Agents must notify Customs and submit to Preventive Department inventorying of bonded stores and crew private property. Agents may pay duty on all stores or pay duty on an estimated quantity to be consumed, leaving the remainder in bond under Customs seal. Bills of Entry must be filed promptly; assessment, duty collection and lab testing for bunkers are to follow on a provisional basis, and agents may seek refund upon reconversion to foreign run supported by Preventive inventories and the original Bill of Entry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty on ship stores: provisional recovery on estimated coastal consumption with refund on reconversion to foreign run.
When a foreign run vessel reverts to coastal trade, Steamer Agents must notify Customs and submit to Preventive Department inventorying of bonded stores and crew private property. Agents may pay duty on all stores or pay duty on an estimated quantity to be consumed, leaving the remainder in bond under Customs seal. Bills of Entry must be filed promptly; assessment, duty collection and lab testing for bunkers are to follow on a provisional basis, and agents may seek refund upon reconversion to foreign run supported by Preventive inventories and the original Bill of Entry.
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