TMI BlogManufacture and Other Operations in Special Warehouse Regulations, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (1) of section 17 of the Information Technology Act, 2000 (21 of 2000); (d) Form means the form appended to these regulations; (e) section means the section of the Act. (2) The words and expressions 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om authorities licensed by the Controller of Certifying Authorities for filing electronic documents required under the Act or rules or regulations made thereunder. 8. Facilities, equipment and personnel . A person who has been granted permission under regulation 5 shall provide at the 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any goods at the warehouse except in the presence of the bond officer. (2) Upon the bond officer permitting the deposit of the goods received from a customs station, the licensee shall, (i) verify the one-time-lock affixed by the proper officer at the customs station on the load compartment of the means of transport carrying the goods to the warehouse; (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 go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the transfer of warehoused goods to another warehouse or to a customs station for export without the permission of the bond officer on the form for transfer of goods from a warehouse. (2) Upon the bond officer permitting the removal of the goods from the warehouse, the licensee shall, in the presence of the bond officer, - (i) allow removal of the goods and their loading onto the means of transport; (ii) affix a one-time-lock to the means 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: Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments, 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 of the Act. (2) All activities prescribed in these regulations need to be recorded immediately and the data prescribed in the Form shall also be stored electronically. Such electronic as well as manual records should be kept updated, accurate and complete and shall be available at the warehouse at all times 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 minimu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land or post (Fur- nish details of customs station). Date and time of rem -oval. Regi- stration No. and details of means of transport. Conta- iner No. (if appli- cable). Oneti- melock 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: Signature of the bond officer at the warehouse of despatch. Date: Part B (To be filled by the recipient) Details of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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