Customs- Procedure in respect of discharge and clearance of liquid Cargo in Bulk far Home Consumption / Warehousing in bonded warehouse for the purpose of determining duty liability

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....l the Importers, Exporters, Customs House Brokers, Steamer Agents, Custodians / Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Member of the RAC/PGC and the Public is invited to the Board's Circular No.34/2016-Customs, dated 26/07/2016 regarding assessment of bulk liquid cargo consequent on Judgment of Hon'ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd Vs Commissioner of Customs, Mangalore dated 02.09.2015 [2015 (323) ELT 423 (SC)]. 2. In view of the above, the following guidelines are prescribed for assessment and clearance of liquid bulk cargo. 3. In case of all liquid cargo imports, whether for home consumption or for warehousing, the shore tank receipt quantity i.e., dip ....

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....er ship's ullage survey report at the port of discharge. 5. In case, where bulk liquid cargo is discharged through pipeline for warehousing in any Customs Private or Public Bonded Warehouse licensed tanks situated outside the Customs notified area, the assessment shall be on the basis of tank receipt quantity i.e., dip measurement in tanks into which cargo is pumped from the ship tank. 6. If the bulk liquid cargo is discharged other than through pipeline i.e., loaded in tank lorries, barge tanks etc to shore tanks situated within the Customs notified area or to Customs Private or Public Bonded Warehouse licensed tanks situated outside the Customs notified area, the assessment shall be on the basis of ship's ullage survey report at....

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.... the Steamer Agents to arrange for ullage survey, the Steamer Agents will be liable under Section 116 of the Customs Act, 1962 for the loss of duty on account of short landed liquid cargo. After conducting the ullage survey, the report should be prepared and signed by the surveyors, Master / Chief Officer of the Vessel and Representatives of the Consignee and the same should be countersigned by the Customs Boarding Officer. 9. After discharge of the liquid cargo from the' vessel, a fresh survey should be carried out in the presence of the Customs Officer and this discharge completion survey report should be signed by the surveyors, Master / Chief Officer of the Vessel, Representatives of the Consignee and Customs Officer. 10. In case ....

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.... the same shall be assessed to duty for the quantity as declared in the manifest / Bill of Lading by the concerned assessing officer in usual manner. On the B/E, the dealing Appraiser / Superintendent will give the following examination order:- a. Before allowing discharge, please inspect and verify whether the person-in-charge of the vessel or his agent has produced the ullage survey report prepared at the Port of Loading and certified by an Independent Surveyor. If so, please state he quantity mentioned in the ullage survey report. b. Please inspect the cargo. Before allowing discharge, please inspect and certify the ullage survey report prepared at this port and state quantity mentioned therein. Thereafter allow discharge through the....