Procedure for Clearance of 'remnant Aviation Turbine Fuel (ATF)

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....ired to pay Customs Duty on remnant quantity of the unconsumed Aviation Turbine Duel (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 clearance of the remnant ATF has to be given under Section 47 of Customs Act. 1962. 3. Considering the practical difficulties involved in as much as the Bill of Entry cannot he tiled prior to landing of the aircrafts as the quantity of remnant ATF is not known at that point of time: the IGM number essential for filing Bill of Entry is not allotted immediately on landing of the aircraft: the aircraft needs to take off as a domestic flight within a short t....

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....ct that the exact quantity of the remnant ATF is not available at the time of, filing of' the PBE. The airlines are required to execute a Provisional Duty Bond. This Bond can he an individual Bond or a continuity Bond without security/surety as they are accompanied by an initial advance deposit as determined by the Assistant Commissioner/ Deputy Commissioner of the Airport Cargo Section on the basis of the quantum of duty payable on the approximate quantity for a month. The PBE shall be assessed provisionally as per the Declaration made by the airline regarding the quantity and value of the remnant ATF. Superintendent/Appraiser (Assessment Group) shall give an instruction to the designated Oil Officer on the reverse of the Original and....

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....f the initial Advance Duty Deposit is always maintained. If the balance of the Duty Deposit Falls below 50% of the initial deposit, the facility could be discontinued and the airlines would be required to file the regular Bill of Entry and pay duty assessed on it before the aircraft takes off for the domestic leg. Superintendent/Appraiser (Assessment Group) Shall monitor the balance of the advance duly deposit of the concerned airlines and ensure that the minimum balance as above is always maintained. C. Determination of (Quantity and Out of Charge After landing of the aircraft, the airline shall present the Original and Duplicate copy of the PBE to the designated Oil officer of the Airport Batch who would determine the quantity of the r....

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....of Entry and if any extra duty is payable alter the said assessment, the sank shall he paid in the same manner as mentioned above and the endorsement for the extra duty so paid shall be made on all copies of the Bills of Entry. In the same way in any duty is refundable, the credit for the same may he carried over. After final assessment, the PBF gets converted into a regular Bill of Entry. E. Audit of PBE Audit of finally assessed PBE's shall be carried out by the designated Officer in the ATF Assessment Group. It must be ensured that all Bills of Entry are audited within 3 days of final assessment. All the relevant details shall be entered in the Audit Register specially created for this purpose. F. Manifest Closure After completio....