Clearance of remaining aviation turbine fuel requires Bill of Entry filing, endorsed quantity, duty payment and IGM closure. Prescribes clearance steps when a foreign-run aircraft is converted to a domestic flight with remaining ATF: airlines must have a permanent Import and Export Code; obtain the IGM number and file a Bill of Entry; Field & Flight Officer determines and endorses remaining ATF from log records/pilot declaration; Bill of Entry is assessed and audited; duty is paid after a Fuel Duty Receipt is generated; an Out of Charge order is required before domestic departure; the IGM must be closed within fifteen days or recovery action for duty, interest and penalty will follow.