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Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962- certain clarifications - Customs - PUBLIC NOTICE NO. 652020

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..... t to such conditions as may be prescribed. Manufacture and Other Operations in Warehouse (no.2) Regulations 2019, were issued vide Notification No.69/2019-Customs (N.T.) dated 01.10.2019, (herein after referred to as, "MOOWR, 2019") prescribing the procedure, documentation and compliances to be followed under Section 65 of the Customs Act, 1962. 2. Board has from time to time received suggestions and requests from members of the trade and industry on the scheme of Manufacturing and other Operations in a Warehouse under Section 65 of the Customs Act, 1962. The requests revolve around making the scheme more investor friendly and seeking more clarity with regard to certain aspects. A Committee was therefore constituted by the Board t .....

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Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962- certain clarifications - Customs

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..... ion of the job work, the goods can be brought back to the Section 65 unit or exported/cleared to DTA from the job worker's premises. In case the goods are exported/cleared to DTA from the job workers premises, the procedure as per Regulations 14 and 15 of MOOWR 2019, as applicable shall be followed and the date of removal from job workers premise shall be deemed to be the date of removal from the warehouse. (iv) Scrap, waste or remnants generated during the job work shall be either returned to the Section 65 unit or cleared from job-worker's premises on payment of applicable duties. (v) The procedure and timeline for the return of goods sent for job work under Section 65 unit will be in line with GST provisions, as the Section 65 Un .....

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Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962- certain clarifications - Customs

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..... the procedure to be followed for the same. The issue has been examined with a view to enhance Clarification capacity utilization and acknowledging the realities of manufacturing environment where various units support each other in producing the final product. It is clarified that a Section 65 unit being a GST registered unit, can perform job work operations and shall maintain due accounting of such job work as per the provisions of GST law. In case any imported inputs which are warehoused are consumed during the job work process, duty shall be paid on such goods (I.e. the warehoused goods) by filing Ex-Bond Bill of Entry, when such job worked goods are returned to the principal/owner. In case the goods after job work are exported from the .....

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Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962- certain clarifications - Customs

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