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of <h1>Customs Procedures for Duty-Free Shops at Visakhapatnam Port: Compliance, Audits, and Sales to International Travelers.</h1> The circular outlines customs procedures for operating a duty-free shop at Visakhapatnam Port Trust, managed by a licensed entity under the Customs Act, 1962. It details processes for receiving, storing, and selling imported non-duty paid goods. Goods are received under customs supervision and stored in a bonded warehouse, with strict documentation and inventory controls. Sales are restricted to international passengers and crew, requiring payment in foreign currency. The circular mandates regular audits and compliance with customs regulations, emphasizing accountability and transparency in operations. The duty-free shop operates under specific conditions, including cost recovery charges and service fees for customs officers.
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