Storage of Liquid Bulk Cargo in Bonded Warehouse Outside Port Area – CBEC Instructions
IMPORTED goods may be unloaded only in a Customs area which is located in a Customs Station or a proper place approved under Section 8 in a notified Customs port, airport etc.
However, as per Section 33, “Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods”.
Thus, with the prior permission of the proper officer, imported goods can be unloaded at a place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.
Now a question has been referred to the Board whether imported liquid bulk cargo could be directly discharged into bonded storage tanks located outside the ‘Customs area' of the port.
Board Clarifies:
Unloading of liquid bulk cargo from 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 prior to discharge of such cargo and other requirements under the Customs Act are fulfilled.
++ In case the bonded tanks are located outside the jurisdiction of the port Commissioner, permission may be granted by port Commissioner subject to concurrence by Commissioner in whose jurisdiction the bonded tanks are located, and other safeguards as necessary.
CBEC F.No.473/19/2009-LC Dated: May 09, 2011