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Shore tank receipt quantity governs customs assessment of liquid bulk; Warehouse Bill of Entry must be amended before ex bond clearance. Shore tank receipt quantity is the basis for customs duty assessment on liquid bulk imports stored in bonded tanks; a joint discharge survey signed by surveyors, custodian and Customs Officer is required. Discrepancies between Manifest/B/L and shore tank receipts are to be assessed on shore tank quantity. For excess, a manual Bill of Entry with approval must be filed; for short quantity, the Warehouse Bill of Entry must be amended before filing the Ex-Bond Bill of Entry following a prescribed five-step administrative procedure culminating in regrant of Out Of Charge and immediate effect as a standing order.
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Provisions expressly mentioned in the judgment/order text.
Shore tank receipt quantity governs customs assessment of liquid bulk; Warehouse Bill of Entry must be amended before ex bond clearance.
Shore tank receipt quantity is the basis for customs duty assessment on liquid bulk imports stored in bonded tanks; a joint discharge survey signed by surveyors, custodian and Customs Officer is required. Discrepancies between Manifest/B/L and shore tank receipts are to be assessed on shore tank quantity. For excess, a manual Bill of Entry with approval must be filed; for short quantity, the Warehouse Bill of Entry must be amended before filing the Ex-Bond Bill of Entry following a prescribed five-step administrative procedure culminating in regrant of Out Of Charge and immediate effect as a standing order.
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