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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 - PUBLIC NOTICE No. 29/2020

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..... August, 2020. These regulations allow manufacturing and other operations in a special warehouse licensed under section 58A of the Customs Act, 1962,with regard to warehoused goods specified in clause (1) of Notification No. 66/2016- Customs(N.T) dated 14th May, 2016 (herein after referred to as, "specified goods"). 3 MOOSWR, 2020 cover the procedures and documentation for a section 58A warehouse, operating under Section 65 of the 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. 4. Further, the Special Warehouse (Custody and Handling of g .....

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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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..... ication format (Part Il). The warehouse in which section 65 permission is granted shall also be declared by the licensee as the principal/ additional place of business for the purposes of GST. 7. It has also been decided that the licensees manufacturing or carrying out other operations in a bonded warehouse shall be required to maintain records as per the form prescribed under this circular Annexure B (enclosed). Regulation 4 of the MOOSWR, 2020, provides that the applicant under section 65 shall undertake to execute a bond in such format as specified. Further, Section 59 of the Customs Act requires the importer of the warehoused goods to furnish security and execute a triple duty bond for the warehoused goods. Thus, the bond prescribed und .....

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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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..... me 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 (enclosed). 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. 9.1 The proper officer shall 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 cleared as such, either for home consumption after the payment of app .....

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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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..... ustoms, Air Cargo Export, New Customs House, New Delhi that the structure is fully closed from all sides, has Titgate(s) with access control and personal to safeguard the premises, It is to be ensured that there CCTV cameras at the gate(s) and there is a provision of accessing the same by customs officers. The applicant shall make ensure the Proper facilities. equipment and personnel put in place for secure storage of goods to the satisfaction of the Commissioner for considering grant of licence, Further. office space for bond officer and sufficient space for customs officer for carrying out examination At the time of arrival or removal Of goods have to be provided. 13. As per Regulation 4(2) (i) of MOOWSR 2020, a licensee is required to ma .....

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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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..... censed premises. 16. The services of customs officer for supervising various activities prescribed in the MOOSWR, 2020, shall be chargeable on cost recovery or overtime basis, in terms of regulation 4(2)(vi). The licensee shall have to indicate the frequency with which the warehouse has to be operated per day / per week and the expected business hours of such operation, requiring supervision/presence of the bond officer in terms of MOOSWR, 2020. 16.1 A licensee is required to provide all relevant documents and information to the Commissioner of Customs, Air Cargo Export, New Customs House, New Delhi including the distance of the warehouse from the customs office for the purpose of evaluating the projected requirement and to determine which .....

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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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