https://www.taxtmi.com/circulars?id=59319 Customs duty on imported liquid bulk cargo is to be assessed primarily on shore tank receipt or bonded warehouse tank outturn quantities into which cargo is pumped from the ship; where such tank receipts are unavailable and cargo is transferred to tank lorries, barges or tanks outside the Customs area, assessment may be on the ship's ullage survey at discharge. Advanced bills of entry must be amended to reflect actual received quantities, custodianship or equivalent insurance is required for shore tanks, pipeline unloading to bonded tanks requires prior permission, and supervised ullage and outturn surveys with signed reports and sampling are mandatory. en-us Thu, 07 Jun 2018 00:00:00 +0530 Thu, 24 Jan 2019 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59319 Customs duty on imported liquid bulk cargo is to be assessed primarily on shore tank receipt or bonded warehouse tank outturn quantities into which cargo is pumped from the ship; where such tank receipts are unavailable and cargo is transferred to tank lorries, barges or tanks outside the Customs area, assessment may be on the ship's ullage survey at discharge. Advanced bills of entry must be amended to reflect actual received quantities, custodianship or equivalent insurance is required for shore tanks, pipeline unloading to bonded tanks requires prior permission, and supervised ullage and outturn surveys with signed reports and sampling are mandatory. Circulars Customs Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59319