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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs - 36/2020

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..... Act, in a comprehensive manner including application for seeking permission under section 65, provision of execution of the bond and security by the licensee, receipt, storage and removal of goods, maintenance of accounts, conduct of audit etc. 3. Further, the Special Warehouse (Custody and Handling of goods) Regulations, 2016, which were hitherto governing the procedure for custody and handling of goods deposited in and removed from a Special Warehouse have been amended, vide Notification No.77/2020- Customs (N.T) dated 17th August, 2020, to exclude their application for such warehouses operating under section 65. The said regulations will continue to be applicable for special warehouses, not operating under Section 65. 4. An applicant desirous of manufacturing or carrying out other operations on specified goods in a bonded warehouse under section 65, must have the premises licensed as a special warehouse under section 58A of the Customs Act. The applicants can seek a license under section 58A and permission to operate under section 65 synchronously, or request for permission under section 65, if they already have a warehouse licensed under section 58A. 5. For the sake of uniform .....

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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs

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..... ldquo;CGST Act”). It would therefore be taxable in terms of section 9 of the CGST Act, 2017 or section 5 of the Integrated Goods and Services Tax Act, 2017 depending upon the supply being intra-state or inter-state. The resultant product will thus be supplied from the warehouse to the domestic tariff area under the cover of GST invoice on the payment of appropriate GST and compensation cess, if any. As regards import duties payable on the imported goods contained in so much of the resultant products are concerned, same shall be paid at the time of supply of the resultant product from the warehouse for which the licensee shall have to file an ex-bond Bill of Entry and such transactions shall be duly reflected in the accounts prescribed under Annexure B. As per MOOSWR, 2020, the applicant shall also inform the input-output norms for raw materials and final products and shall also inform the revised input-output norms in case of change therein. 8.1 The proper officer should ensure that the goods so cleared are result of manufacturing or other operations. In case the licensee is unable to carry out any manufacturing or other operations on warehoused goods, then the goods may be c .....

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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs

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..... ail address of a licensee to the designation based official email id accessed by the bond officer. Appointment of any new warehouse keeper should also be intimated along with the monthly returns. Jurisdictional Commissionerate should ensure that such emails are functional and details of same are communicated at the time of issuance of license and also published through public notice. 13. As per Regulation 18(3), the records should be maintained electronically using software which has inter alia features of audit trail and with each event being recorded with time stamp. The licensee is also required to provide details of such software while applying in terms of MOOSWR 2020. At the time of inspection, the proper officer should, through a demonstration, check and ensure that the software meets the requirements of Regulation 18(3). In case licensee wishes to use any other software after issuance of license, bond officer should be informed in advance along with similar demonstration. Proper officer should record the observations and confirm that the new software meets the requirements of Regulation 18(3). 14. Section 58A provides that the proper officer shall cause a warehouse licensed .....

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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs

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..... ietor, as the case may be (please attach separate sheet if required). Part II (to be filled by the applicant) 1. Address of the proposed site or building: 2. Boundaries of the warehouse: (i) North (ii) South (iii)West (iv) East 3. Details of property holding rights of the applicant (please provide supporting document): (i) Owner (ii) Lease/rent 4. Contact details at the site/premises: (i) Tel: (ii) Fax: (iii)Email: (iv) Website, if any: 5. Details of warehouse license issued earlier to the applicant, if any: (i) Date of issue of license: (ii) Commissionerate file No.: (iii)Attach copy of warehouse license. 6. Whether the applicant is a Licensed Customs Broker? If yes, please provide details: 7. Whether the applicant is AEO? If yes, please provide details. 8.Description of Premises (fill details as applicable to the premises): (Please enclose a ground plan of the site / premises indicating all points of exit/entry/ area of storage / area of manufacturing / earmarked area of office) (i) What is floor area? (ii) Number of stories? (iii) Total area (or cubic capacity) available for storage of (a) specified goods, and (b) other goods (iv) Identify and mark area(s), occupied by third par .....

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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs

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..... s) Act, 2017. 5. There is no bankruptcy or criminal proceedings pending against me / us. 6. I/We hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Licensee. I further undertake that if any particulars declared by me/us are proved to be false, the license granted to me/us shall be liable to be cancelled and I/we shall be liable for action under Customs Act, 1962. 12. UNDERTAKING. I/We undertake to: (i) maintain accounts of receipt and removal of goods in digital form in such format as may be specified and furnish the same to the bond officer on monthly basis digitally; (ii) provide facilities, equipment and personnel as required in the Manufacture and Other Operations in Special Warehouse Regulations, 2020; (iii) execute a bond in such format as may be specified. (iv) Furnish a security in form of bank guarantee as may be specified; (v) inform the input-output norms, for raw materials and the final products and to inform the revised input-output norms in case of change therein; (vi) pay for the services of supervision of the warehouse by officers of customs on cost recov .....

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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs

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..... 20. Signature: Name: Designation: Date: Annexure-C General Bond (To be executed under Section 59 of the Customs Act, 1962 and MOOSWR 2020 by a unit operating under section 65 of the Customs Act 1962) KNOW ALL MEN BY THESE PRESENTS THAT we M/s _____________having our office located at _____________and holding Import -Export Code No. _________________, hereinafter referred to as the “importer”, (which expression shall include our successors, heirs, executors, administrators and legal representatives) hereby jointly and severally bind ourselves to the President of India hereinafter referred to as the “President” (which expression shall include his successors and assigns) in the sum of Rs. _____________(please fill amount in words) to be paid to the President, for which payment well and truly to be made, we bind ourselves, our successors, heirs, executors, administrators and legal representatives firmly by these presents. Sealed with our seal(s) this ______day of______ 20____ . WHEREAS the Principal Commissioner or Commissioner of Customs, has decided to grant license to operate a warehouse under Section 58A of the Customs Act; AND WHEREAS the Principal Commissi .....

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Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act - Customs

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