TMI BlogOperation of Duty Free Shops and Special Warehouse of M/s India Tourism Development Corporation, DFS VisakhapatnamX X X X Extracts X X X X X X X X Extracts X X X X ..... elopment Corporation, DFS Visakhapatnam The order is issued in relation to the operation of Duty Free Shops and Special Warehouse of M/s India Tourism Development Corporation, DFS Visakhapatnam also referred to as the 'licensee'. In this context, it is directed to refer to and comply strictly with the provisions dealing with warehousing contained in the Chapter IX of the Customs Act, 1962 and the following: Notification No. 66/2016 - Customs (N.T.) dated 14th May 2016. Special Warehouse (Custody Handling of Goods) Regulations, 2016 (Notification No.69/ 2016 - Customs (N. T.) dated 14th May, 2016). Special Warehouse Licensing Regulations, 2016 (Notification No. 72/2016 - Customs (N. T.) dated 14th May, 2016). - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on the items that can be imported and stored in M/s ITDC Special Warehouse (Godown as mentioned in the ground plan) granted under Section 58A as long as the goods are removed to M/s ITDC DFS or supply as stores to vessel under physical escort by the Bond Officer (Docks) as per the point 5 of Circular- 20/2016- Customs read with section 87. Crew shall be permitted to purchase goods at duty free shops in any freely convertible foreign currency or Indian rupees up to an amount as prescribed in RBI guidelines. It may be ensured that the DFS displays the rate of exchange as published by the commercial banks for conversion of foreign currency or the rate of exchange notified by the CBIC on a fortnightly basis for import and export of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns in relation to warehoused goods: (a) The Regulations also prescribe that - (i) a licensee shall file with the Customs Officer (Docks), a monthly return of the receipt, storage, operations and removal of goods in the warehouse, within ten days after the close of the month to which such return relates. (ii) Where the period specified in section 61 of the Customs Act, 1962 for warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the Customs 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) (1), containing transactions undertaken during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Procedure for sale of goods at Special Warehouse / DFS: I) All the imported non-duty paid goods permitted to be received and stocked in the DFS shall be sold by the licensee only to the signing off Crew/ passenger / Master of the foreign going vessel (as ship stores), on obtaining payment in freely convertible foreign currency or in Indian Currency as per RBI guidelin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barks or signs off as the case may be, at this Port and who purchases goods from DFS, that all such purchases will be governed by Baggage Rules, 1998, as amended from time to time and all the provisions of the Customs Act and the EXIM Policy, would be applicable to these goods as they apply to regular accompanied baggage of the passenger/crew member at the time of their final clearance or signing off as the case may be, from the vessel. III) Supply to Vessel : The Master/ Person in charge of the foreign going Vessel shall place the order/ indent for the entire quantity of the bonded goods required duly certifying the foreign going status of Vessel. The representative of the DFS shall approach the Superintendent of Customs (Docks) and wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovery Basis or on MOT basis. However, operations of the Special Warehouse beyond the working hours/holidays and beyond Customs area will be governed by the, provisions of Customs (Fees for rendering services by Customs Officers) Regulation's, 1998 and guidelines issued in this regard as per para 2 of CBEC Circular No. 32/ 2016 dated 13.07.2016 have to be followed. These arrangements can be reviewed from time to time depending upon the workload and other factors. Any deviation or difficulty in implementation should be brought to the notice of the Commissioner of Customs immediately. (Dr. D.K. SRINIVAS) COMMISSIONER OF CUSTOMS - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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