Permission and procedures for manufacturing in bonded warehouses, with integrated licensing, digital records and GST/customs treatment. Prescribes a consolidated procedure and forms for permission to carry out manufacturing or other operations in bonded warehouses under section 65, integrating the private bonded warehouse licence under section 58 and digital record keeping obligations; mandates maintenance and monthly digital submission of combined accounts (Annexure B), execution of a general triple duty bond (Annexure C), and specifies GST and customs treatment for resultant products, waste/refuse, exports, domestic clearances and importations, together with premises verification, security, and reporting requirements.
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Permission and procedures for manufacturing in bonded warehouses, with integrated licensing, digital records and GST/customs treatment.
Prescribes a consolidated procedure and forms for permission to carry out manufacturing or other operations in bonded warehouses under section 65, integrating the private bonded warehouse licence under section 58 and digital record keeping obligations; mandates maintenance and monthly digital submission of combined accounts (Annexure B), execution of a general triple duty bond (Annexure C), and specifies GST and customs treatment for resultant products, waste/refuse, exports, domestic clearances and importations, together with premises verification, security, and reporting requirements.
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