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Procedure regarding Duty Free Shops

Customs - 32/2016 - Dated:- 13-7-2016 - Circular No. 32 / 2016 - Customs F. No: 473 / 05 / 2015 - LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise and Customs North Block, New Delhi Dated 13th July 2016 All Principal Chief Commissioners Customs, All Principal Chief Commissioners of Customs & Central Excise, All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise, All Directors General, Chief Departmental Representative, All Pr .....

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(Custody & Handling of Goods) Regulations, 2016 prescribe maintenance of a computerized system for accounting. Accordingly, a system of accounting of receipt, storage, operations and removal of goods with regard to Duty Free Shops is prescribed below: 3. Maintenance of records of warehoused goods only in digital form: (a) Every licensee shall maintain electronic records of receipt, handling, storage and removal of the warehoused goods based upon data elements contained in Form A appended to .....

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l be available at the warehouse at all times so as to be accessible to the bond officer or any other authorised officer, for verification. (c) 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 a .....

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nth, the licensee shall furnish such information to the bond officer on or before the 10th day of the month immediately preceding the month in which the period of storage of goods in the warehouse is expiring. (b) The monthly return, as per para 4 (a) (i), containing transactions undertaken during the month, shall be filed by the licensee in Form A appended to this circular. The Return may be filed as a paper copy or in digital form, as preferred by the licensee (digital form means, such as, in .....

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ternational passengers as per Form C. The digital file containing these details shall be integrated with the records maintained for the warehoused goods, every 24 hours, and should be available for inspection as a part of the data maintained as per Form A. However, filing of returns would not be required for the record maintained as per Form C. 5. Acknowledgement of the receipt of goods in the warehouse: The Licensee shall follow the procedure contained in Regulation 6 of the Special Warehouse ( .....

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received. 6. Facilities: In view of the requirement in the regulations to retain photocopies of documents such as bills of entry, transport documents and Form for transfer of goods from a warehouse, send acknowledgement of receipt of goods in the warehouse etc., the licensee shall maintain facilities such as computer, photocopier, scanner and printer at the warehouse. 7. Effective Date: The above requirement of maintaining digital records, in the prescribed Forms, is applicable from the 14th May .....

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ng the stock of goods lying deposited in the warehouse can be integrated into the digital record prescribed under this circular. It is clarified that data relating to goods already removed from the warehouse by 13th May 2016, are not required to be updated in the digital records. However, the stocks lying for sale in the duty free shops should be entered in the digital records since their duty liability is not extinguished till their sale to international passengers. In so far as goods deposited .....

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l immediately record the same in the records; b. The removal of goods from the warehouse, without payment of duty, is subject to the condition that the goods are removed to the customs area for sale to passengers arriving into or departing from India. c. The records relating to removal of the goods to the duty free shops at the arrival area and departure area shall be maintained separately. d. The bond officer shall escort the goods from the warehouse to the point of sale (DFS) in the customs ar .....

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ements contained in Form C. 9. Security and Solvency Requirements: The Board has dispensed with the requirement of security to be furnished under section 59 of the Customs Act, 1962 by a DFS operator in respect of his imports (Circular No.21/2016-Customs refers). 9.1 As regards requirements of solvency, as provided under clause (b) of regulation 3 of the Special Warehouse Licensing Regulations 2016, the Board has decided that the Licensee shall furnish a solvency certificate of a value equivalen .....

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ed under section 58A of the Customs Act, 1962, without payment of duty, is subject to the condition that the goods are removed to the customs area for sale to passengers arriving into or departing from India. In other words, as long as the said goods are sold to passengers arriving from abroad or going abroad, the mode of sale shall not affect the due accounting of the goods removed from the warehouse. 10.2 Accordingly, goods removed from a warehouse licensed under section 58A of the Customs Act .....

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ger, passport number and flight number. The data relating to the inflight sales has to be provided by the Airlines to the inflight duty free shop operator immediately upon return of the aircraft to India. In turn, the operator shall update the electronic records to co-relate with goods removed from the warehouse. 11. Recovery of costs: Clause (e) of Regulation 3 of the Special Warehouse Regulations 2016 and circular no. 20 / 2016 - Customs dated 20th May 2016 provide that the Licensee of a speci .....

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f the modes of recovery of costs needs to be applied. c. Illustratively, if the requirement of the licensee warrants the operation of the warehouse on a frequency which is, say, once in a week, the cost of supervision shall be charged on Merchant Over Time basis. Or, in cases, where the services of the Customs officer are required once a day, cost of supervision could also be based upon Merchant Over Time. However, if the warehouse is at such distance from the nearest customs office or the natur .....

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