TaxTMI 
TaxTMI 
Procedure for clearance of remnant Aviation Turbine Fuel ATF
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.... Dated:-12.02.2018 Public Notice: - 09/12018 Subject: Procedure for clearance of remnant Aviation Turbine Fuel ATF -Reg. Attention of all concerned is hereby invited to the procedure for clearance and payment of duty on the remnant Aviation Turbine Fuel (ATF). 2. Some airlines operate their aircraft after arrival from a foreign airport for further run in the domestic sector in India. In such cases, they are required to pay Customs Duty on remnant quantity of the unconsumed Aviation Turbine Fuel (ATF) as determined on completion of the international leg of the journey by the aircraft. The duty on remnant ATF needs to be paid through Bill of Entry filed under Section .46 of the Customs Act, 1962 and clearan....
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....th other statutory requirements as per Section 46 of the Customs Act, 1962. The assessable value should be arrived at considering cost of transportation, insurance charges, landing charges and charges towards other cost and if any, as provided under section 14 of the Customs Act, 1962, read with Customs Valuation (Determination of value of imported goods) Rules, 2007. It is further clarified that wherever the cost of transportation, insurance and landing charges are not ascertainable they should be taken as provided under Rule 10(2) of the Customs valuation (determination of value of Imported goods) Rules, 2007. B. Provisional Assessment of P BE:- The P BE will have to be assessed provisionally on account of the fact that the exact quant....
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....ty Commissioner (Admin) of Air Cargo Complex, Ahmedabad, on the basis of the past one year flight data or estimated number of flights per month as provided by the airlines. This amount shall be reviewed after every three months or earlier if required. The Customs Duty payment would be done through debit entry in the Register maintained for this purpose. The duty payment endorsement made on the Bill of Entry shall contain the Amount, Serial number of the entry in the register wherein the same was debited and the Date of Debit. Since the facility of clearance through PBE is being granted against an Advance Duty Deposit, it shall be ensured by the airlines that a minimum balance equivalent to 50% of the initial Advance Duty Deposit is alway....
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.... for final assessment. It shall be ensured that the flight takes off for the domestic leg only after Out of Charge is granted in the manner prescribed as above. D - Final Assessment:- The airline shall obtain the IGM number of the flight and endorse it on the P BE and within seven days of the provisional assessment shall produce the duly endorsed Original and Duplicate P BE along with the duly signed log record sheet/ Declaration given by the Pilot/ Flight Engineer for its Final Assessment by Superintendent (Assessment). The Superintendent (Assessment) will finally assess the Bill of Entry and if any extra duty is payable after the said assessment, the same shall be paid in the same manner as mentioned above and the endorsement for th....