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of <h1>New Guidelines for Bulk Liquid Cargo Discharge and Warehousing: Customs Duty, Sampling, and Ullage Surveys Explained.</h1> The circular outlines procedures for the discharge and clearance of bulk liquid cargo for home consumption or warehousing in bonded warehouses under the New Warehousing Licensing Regulations, 2016, and CBEC Circular No. 34/2016. It mandates the use of shore tank receipt quantities for customs duty assessment and details the process for ullage surveys before and after cargo discharge. The document addresses discrepancies between manifested and discharged quantities and provides guidelines for sampling, testing, and provisional assessments. It also specifies procedures for warehousing, bond transfers, and removal of goods for export or home consumption, emphasizing compliance with customs regulations and insurance requirements.
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