Duty free shop licensing and bonded procedures require supervised receipt, stock control, restricted sales and audit compliance. Licensees must hold a Private Bonded Warehouse (PBWH) licence covering the Duty Free Shop and Main Bonded Warehouse, register a General Bond, pay cost recovery charges, and operate all receipts, transfers and sales of imported non-duty paid goods under Customs supervision. Receipts require into-bond Bills of Entry or prescribed transfer applications, escorted movement, inventorying and entries by Bond Officers. Transfers from MBWH to DFS use multi-copy applications and escorted removal; sales only to eligible international passengers/crew in approved foreign currency require serial triplicate sale vouchers and Bond Officer certification. Monthly statements, audits, register maintenance, double-locking and recovery of differential duty are mandatory; final closure follows audit clearance.
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Provisions expressly mentioned in the judgment/order text.
Duty free shop licensing and bonded procedures require supervised receipt, stock control, restricted sales and audit compliance.
Licensees must hold a Private Bonded Warehouse (PBWH) licence covering the Duty Free Shop and Main Bonded Warehouse, register a General Bond, pay cost recovery charges, and operate all receipts, transfers and sales of imported non-duty paid goods under Customs supervision. Receipts require into-bond Bills of Entry or prescribed transfer applications, escorted movement, inventorying and entries by Bond Officers. Transfers from MBWH to DFS use multi-copy applications and escorted removal; sales only to eligible international passengers/crew in approved foreign currency require serial triplicate sale vouchers and Bond Officer certification. Monthly statements, audits, register maintenance, double-locking and recovery of differential duty are mandatory; final closure follows audit clearance.
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