Office of the Commissioner of Customs (Exports)

Office of the Commissioner of Customs (Exports)


Custom House: Navrangpura: Ahmedabad. 380 009.

Phone: 079-27544630Fax:079-27542343

F.NO.VIII/48-108/CUS/T/07 Dated:17th May, 2007.


Sub:-Procedure for export of Aviation Turbine Fuel (ATF) to foreign going Aircrafts under Advance Authorization Scheme-Regarding.

Para 4.1.3 of Foreign Trade Policy(F.T.P) 2004-2009, announced on 01.04.2006 permit supply of stores on board of the foreign going vessel/aircraft subject to the condition that there is specified SION in respect of items supplied under Advance Authorization Scheme SION No. A-2689 includes ATF and so export of ATF under Advance Authorization Schemes is permissible.In pursuance to said Para 4.1.3 ofF.T.P 2004-09, Government has issuedCustomsNotification No. 93/04- Cus. dated 10.09.04, for the purpose of implementation of the said Policy provisions.

2.The following procedure shall henceforth be followed, for supply of ATF under Advance Authorization scheme.

3.The Exporter / CHA / Authorized Representative shall file four copies of Shipping alongwith 02 copies of GR Form (Original & Duplicate) for shipments of ATF under Advance Authorization Scheme.

4.The Exporter / CHA/ Authorized Representative shall present all copies of Shipping Bills in the prescribed Proforma alongwith all relevant documents to the NotingSection of Export Department of Air Cargo Complex, Ahmedabad. All information for the purpose of export shall be endorsed on the Shipping Bills alongwith the next port of destination.

5.After the noting, the Customs Officer in Export Department shall enter the details of the Shipping Bill in the corresponding part of the Alphabet Register prescribed for this purpose in Advance Authorization Scheme. TheCustoms Officer in-charge of Advance Authorization Scheme shall also open a case file with running serial no. in the format i.e. S/16 Advance Authorisation/______/Export/ACC/2007 in respect of every Licence or application for Licence and shall submit the Shipping Bills in file to Appraiser/Supdt. of Customs, for assessment.

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6.The Appraiser/Supdt of Customs of Export Department shall ensure that the following documents are appended to the Shipping Bills.


b).GR Form (Original & Duplicate copies)

c).Indent/ Acceptance of Contract / LC

d).Quality Control Certificate if applicable.

e).Export Declaration in the format prescribed.

f).Copy of Advance Authorization or copy of application for Advance


g).Any other relevant document.

7.The Appraiser/Supdt of Customs shall scrutinize all the documents with reference to Shipping Bills and the Advance Authorization or the application for Advance Authorization. The Assessing Officershall verify the ARE-1 and the declaration made therein. In the case where ARE-1 Form duly certified by Central Excise Authority is not presented at the time of assessment, it is the duty of Shed Superintendent to verify the details of such declaration or as per relevant Notifications or otherwise. The Appraiser/Supdt. in charge of assessment shall ensure that the Examination Order for the goods is self contained and includes the verification of goods in all material particulars.

8.After proper scrutiny/ appraisement of Shipping Bill, the Appraiser/Supdt of Customsshall put up the Shipping Bill to the Asstt. / Dy. Commissioner of Customs Air Cargo Complex for verification of all particulars and counter signature. The assessed Shipping Bill shall be presented to the Inspectorof Customs in the advance authorization department who will retain the original copy of the Shipping Bill alongwith GR Form for foreign exchange formalities.

9.Concerned Exporter / CHA / Authorized Representative will then present the shipping bill to the concernedInspector / Superintendent of Customs specificallydeployed for examination of the ATF to be exported.

10.The fuel meant for supplies through foreign going aircrafts in the Warehouse Tank duly registered with the Central Excise will then be supplied to the foreign going aircraft under supervision of Inspector of Customs deputed from Air Cargo Complex for this purpose at Aviation Fuelling Station situated at AirPort, Ahmedabad. After the aircraft is refuelled, Aircraft Delivery Receipt (ADR) will be prepared on the basis of Flow Meter Reading in presence of Aircraft Maintenance Engineer (AME) of representing Airline and the officer from

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exporting firm certifying the quantity & quality of fuel so supplied. Inspector of Customs meant for this purpose will also sign the ADR for quantity and quality of ATF supplied. Before certifying the ADR by the Customs officer, Captain of the Aircraft is also required to sign the declaration of the quantity and quality of ATF.

11.On the basis of ADR, shipping Bill will be endorsed for the so supplied ATF with respect to quantity and quality and to be signed by the Inspector of Customs. After satisfying the details of export, the Superintendent in charge will allow ‘Let Export’ of ATF. The Examination Report to be endorsed on duplicate & DEEC copy of Shipping Bill will be in the following format :-

“Shipment declared on the Shipping Bill at______liters/(MT) valued at Rs.______/- of ATF ______(quality of ATF) has been taken by Flight No.____ dated______EGM No.______under Customs Supervision.”

12.Commercial Invoice submitted at the time of Export Assessment show certain quantity of ATF which may differ from the quantity actually exported, as it depends upon the capacity and requirement of the fuel by the aircraft to be decided by the Captain of the Aircraft. In all such cases where quantity differs, Short-shipment Certificate will then be prepared by CHA/Exporter, and signed by the Customs Officer.

13.In case, the Shipping Bill is presented after expiry of export obligation period the Appraiser/Supdt. of Customs, will assess the shipment, but a suitable endorsement shall be made on the Shipping Bill and allow it shipment provisionally.

14.After the completion of export obligation the exporter shall produce Advance Authorization copies of Shipping Bills alongwith other related documents including ARE-1 for verification of fulfillment of export obligation. The exporter shall produce a consolidated statement along with documents which includes Shipping Bill No./date.,description of goods with quality & quantity exported, value of fuel exported in Rs. and in Foreign Currency. After verification of the export obligation, recommendation for cancellation of Bond shall be made.

15.For the purpose of export of ATF under Advance Authorization Scheme to foreign going aircraft, filing of Manual Shipping Bill is allowed till the provision for the same is made available in the EDI system.

16. All the officers and staff posted in Air Cargo Complex, Ahmedabad are directed to take note of the same, for information, guidance and strict compliance. Difficulties, if any, in implementation of the instructions contained herein may be brought to the notice of this Office, immediately.

(Rakesh Kumar Sharma)

Commissioner of Customs

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