Regarding import of liquid bulk cargo and storage of the same in Bonded Warehouse outside the port area by transporting through pipeline.

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..... th May, 2011. To All Chief Commissioner of Customs All Chief Commissioner of Central Excise & Customs Subject: Import of Liquid bulk cargo and storage of the same in Bonded Warehouse outside the Port Area by transporting through Pipeline - regarding. Madam/Sir, A reference was received from some field formations on the issue whether imported liquid bulk cargo could be directly discharged in .....

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..... e ports and airports which alone shall be customs ports or customs airports for the unloading of imported goods and the loading of export goods or any class of such goods; -- 2.2 As per Section 8, the Commissioner of Customs may: (a) approve proper places in any customs port or customs airport or coastal port for the unloading and loading of goods or for any class of goods; (b)  spec .....

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..... m the ship to the bonded storage tanks through pipe lines may be allowed under the provisions of section 33 of Customs Act, 1962 subject to the conditions that the cargo is liquid bulk in nature; the premises where the goods would be received through pipe lines should be a bonded warehouse under Section 58 or 59 of Customs Act, 1962; permission of the proper officer is obtained for such unloading .....

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