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Manufacture and Other Operations in Special Warehouse Regulations, 2020 - 75/2020 - Customs - Non Tariff

Extract

..... ns used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively as assigned to them in the Act. 3. Application. -These regulations shall apply to, - (i) the units that operate under section 65 of the Act, or (ii) the units applying for permission to operate under section 65 of the Act, in a special warehouse licensed under section 58A of the Act. 4. Eligibility for application for operating under these regulations. - (1) The following persons shall be eligible to apply for operating under these regulations, - (i) a person who applies for a licence under section 58A of the Act for warehousing of goods listed at clause (1) of notification 66/2016-Customs (NT) (hereinafter referred to as the specified goods), along with permission for undertaking manufacturing or other operations in the warehouse under section 65 of the Act; or (ii) a person who has been granted a licence under section 58A of the Act for warehousing of the specified goods, in accordance with Special Warehouse Licensing Regulations 2016. (2) An application under these regulations shall be made to the Principal Commissioner of Customs or the Commissioner of Customs, a .....

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Manufacture and Other Operations in Special Warehouse Regulations, 2020 - 75/2020 - Customs - Non Tariff

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..... e warehouse, - (i) signage that prominently indicates that the site or building is a customs bonded warehouse; (ii) a computerized system for accounting of receipt, storage, operations and removal of goods; (iii) doors, windows and other building components of sturdy construction; (iv) a separate strong-room for keeping the specified warehoused goods; (v) facility for locking the warehouse and the strong-room by the bond officer; (vi) sufficient office space for bond officer; (vii) adequate personnel, equipment and space for the examination of goods by officers of customs; and (viii) such other facilities, equipment and personnel as are sufficient to control access to the warehouse, provide secure storage of the goods in it and ensure compliance to these regulations by officers of customs. 9. Strong-room. - (1) Except for the dutiable specified goods, no other goods shall be stored in the strongroom. (2) The bond officer shall cause the strong-room to be locked and no person shall enter the strong-room or deposit goods therein or remove goods therefrom, except in presence of the bond officer. (3) The warehouse keeper shall, as and when required by the bond officer and at least once .....

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Manufacture and Other Operations in Special Warehouse Regulations, 2020 - 75/2020 - Customs - Non Tariff

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..... ii) inform the bond officer immediately if the one-time-lock is not found intact, and refuse the unloading of the goods; (iii) allow unloading, provided the one-time-lock is found intact, and verify the quantity of goods received by reconciling with the bill of entry for warehousing; (iv) report any discrepancy in the quantity of goods immediately to the bond officer; (v) endorse the bill of entry for warehousing with the quantity of goods received and retain a copy thereof; (vi) acknowledge the receipt of the goods by endorsing the transportation document presented by the carrier of the goods and retain a copy thereof; (vii) take into record the goods received; and (viii) where the goods are dutiable specified goods, deposit the goods received in the strong-room. (3) Upon taking into record the goods received in the warehouse, the licensee shall cause to be delivered an acknowledgement to the proper officer referred to in sub-section (1) of section 60 of the Act and to the bond officer regarding the receipt of the goods in the warehouse. 12. Receipt of goods from another warehouse. - (1) A licensee shall not receive any goods or permit unloading of any goods at the warehouse excep .....

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Manufacture and Other Operations in Special Warehouse Regulations, 2020 - 75/2020 - Customs - Non Tariff

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..... ns of transport; (iii) endorse the number of the one-time-lock on the form and retain a copy thereof; (iv) endorse the number of the one-time-lock on the transport document and retain a copy thereof; (v) take into record the removal of the goods; and (vi) hand-over copy of the retained documents to the bond officer. 15. Removal of resultant goods for home consumption. - (1) A licensee may remove the resultant goods from the warehouse for home consumption: Provided that a bill of entry for home consumption has been filed in respect of the warehoused goods contained in so much of the resultant goods and the import duty, interest, fine and penalties payable, if any, in respect of such goods have been paid: Provided further that the goods shall not be removed except in the presence of the bond officer. (2) The licensee shall retain a copy of the bill of entry filed and take into record the goods removed. 16. Removal of resultant goods for export. - (1) A licensee shall remove the resultant goods from the warehouse for export, upon, - (i) filing a shipping bill or a bill of export, as the case may be; and (ii) affixing a one-time-lock to the load compartment of the means of transport in .....

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Manufacture and Other Operations in Special Warehouse Regulations, 2020 - 75/2020 - Customs - Non Tariff

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..... mes and accessible to the bond officer or any other authorised officer for verification. (3) The software for maintenance of electronic records must incorporate the feature of audit trail which means a secure, computer generated, time-stamped electronic record that allows for reconstruction of the course of events relating to the creation, modification or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record. (4) The records and accounts required to be maintained under sub- regulation (1) shall be kept updated and accurate and preserved for a minimum period of five years from the date of removal of goods from the warehouse and shall be made available for inspection by the bond officer or any other officer authorized under the Act. (5) A licensee shall also preserve updated digital copies of the records specified under sub-regulation (1) at a place other than the warehouse to prevent loss of records due to natural calamities, fire, theft, skilful pilferage or computer malfunction. (6) A licensee shall file with the bond officer a monthly return of the receipt, storage, operations and r .....

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