9911796707
TMI BlogProcedure for clearance of remnant Aviation Turbine Fuel (ATF)- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 clearance of the remnant ATF has to be given under Section 47 ibid. 3. The representations received from Airlines regarding the practical difficulties faced in payment of duty on remnant ATF by cash and their request to pay the duty on the ATF by debiting from an advance deposit mode is considered. Further, considering the practical difficulties involved inasmuch as the Bill of Entry cannot be filed prior to landing of the aircrafts as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he PBE will have to be assessed provisionally on account of the fact that the exact quantity of the remnant ATF is not available at the time of filing of the PBE. The airlines is required to execute a Provisional Duty Bond. This Bond can be 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 Admn 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 (Assessment) shall give an instruction to the designated Stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlines that a minimum balance equivalent to 50% of 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 (Assessment) shall monitor the balance of the advance duty deposit of the concerned airlines and ensure that the same is replenished by the airlines from time to time. 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 SDO of the Airport Batch who would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment, the same shall be 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 if any duty is refundable, the credit for the same may be carried over. After final assessment, the PBE 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. Manifest Closure After completion of the audit, the Bill of Entry shall be presented to the IGM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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