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of <h1>New Guidelines for Liquid Cargo Warehousing: Shore Tank Measurements Set Duty Basis, Align with CBEC Circular No:38/2016.</h1> The circular outlines procedures for the discharge and clearance of liquid cargo in bulk for warehousing in bonded warehouses. It mandates that shore tank receipt quantities, determined by dip measurement, form the basis for customs duty, regardless of duty type. The Bill of Lading quantity is accepted for direct port delivery. Liquid cargo discharge requires warehousing permission and completion of bonding formalities. Any discrepancies between manifested and received quantities are addressed, with provisions for excess or short quantities. The actual received quantities must be updated in the Bond Module daily. The procedures align with CBEC Circular No:38/2016, except for discharge procedures.
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