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Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019

..... .R. 754 (E). - In exercise of the powers conferred by section 157, 143AA read with section 65 of the Customs Act, 1962 (52 of 1962), and in supersession of the Manufacture and Other Operations in Warehouse Regulations, 2019, except as respects things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely: - 1. Short title and commencement. - (1) These regulations may be called the . (2) They shall come into force on the date of their publication in the official gazette. 2. Definitions. - (1) In these regulations, unless the context otherwise requires, - (i) "Act" means the Customs Act, 1962 (52 of 1962); (ii) bond officer means an officer .....

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..... the bond officer on monthly basis digitally; (ii) execute a bond in such format as may be specified; and (iii) inform the input-output norms, wherever considered necessary for raw materials and the final products and to inform the revised input-output norms in case of change therein. 5. Grant of permission. - Upon due verification of the application made as per regulation 4, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, shall grant permission to operate under the provisions of these regulations. 6. Validity of permission. - Any permission granted under regulation 5 shall remain valid unless it is cancelled or surrendered, or the license issued under section 58 is cancelled or surrendered, in terms of .....

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..... case may be, may having regard to the nature of goods or manner of transport, permit transport of such goods without affixing the one-time-lock. (2) where the goods to be warehoused are removed, from the customs station of import to a warehouse, the one-time-lock as per sub-regulation (1) shall be affixed by the proper officer of customs. (3) where the warehoused goods are removed from one warehouse to another warehouse the one-time-lock as per sub-regulation (1) shall be affixed by the licencee. (4) where the warehoused goods are removed, from the warehouse to a customs station for export, the one-time-lock as per sub-regulation (1) shall be affixed by the licencee. 10. Receipt of goods from customs station. - (1) Upon receipt of goods at .....

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..... d 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, - (a) in case of goods received from a unit operating under section 65, the Form appended to these regulations; (b) in case of goods received from a warehouse not operating under section 65, the Form as prescribed under the Warehoused Goods (Removal) Regulations, 2016; (iv) report any discrepancy in the quantity of the goods within twenty-four hours to the bond officer; (v) endorse the Form for transfer of goods from a warehouse with quantity received and retain a copy thereof; (vi) acknowledge the receipt of the goods by endorsing the transportation document present .....

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..... rt duty, interest, fine and penalties payable, if any, in respect of such goods have been paid. (2) The licensee shall retain a copy of the bill of entry filed and take into record the goods removed. 15. 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 which such goods are removed from the warehouse. (2) The licensee shall take into record the goods removed. 16. Conditions for due arrival of goods. - The licensee of the goods shall produce, - (i) to the proper officer within one month of the order issued under .....

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..... the time being in force; and (iv) keep copies of the bills of entry, transport documents, Forms for transfer of goods from a warehouse, shipping bills or bills of export or any other documents evidencing the receipt or removal of goods into or from the warehouse and copies of the bonds executed under section 59. (2) 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 authorised under the Act. (3) A licensee shall also preserve updated digital copies of the records specified under sub-regulation (1) .....

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..... urnish details of customs station). Date and time of removal. Regis tration No. and details of means of transport. Container No. (if app licable). One time lock No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Signature of licensee or the warehouse keeper at the warehouse of despatch. Date: Part B (to be filled by the recipient) Details of receipt of goods Remarks Date and time of receipt at the warehouse or customs station. Whether Registration No. of means of transport is matching with despatch? Whether the one-time-lock is found intact? (1) (2) (3) (4) Signature of the licensee or the warehouse keeper at the warehouse of receipt with date. Or Signature of the proper officer at the customs station of export with date. (Ruc .....

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