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of <h1>New Procedures for Operations in Bonded Warehouses u/s 65 of Customs Act: Digital Records, GST Compliance, Unified Application Form.</h1> The circular outlines procedures for manufacturing or other operations in bonded warehouses under Section 65 of the Customs Act, 1962. It prescribes the 'Manufacture and Other Operations in Warehouse Regulations, 1966' (MOOWR, 1966) and introduces a unified application form for obtaining licenses for private bonded warehouses and permissions for manufacturing. It mandates digital record-keeping and integrates GST requirements. For exports, a shipping bill is required, while domestic consumption is taxed under the CGST Act. Waste management and import duties are addressed, and domestic procurement is subject to applicable taxes. The circular emphasizes compliance with Customs and GST regulations.
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