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of <h1>Visakhapatnam Port Duty-Free Shop Guidelines: Compliance with Customs Act 1962, Digital Records, and Sales to Foreign Vessel Crews.</h1> The circular outlines procedures for operating Duty Free Shops (DFS) and a Special Warehouse by a licensee at Visakhapatnam Port. It mandates compliance with the Customs Act, 1962, and relevant regulations and notifications. The document specifies the accounting and record-keeping requirements, including maintaining digital records and filing monthly returns. It details the sale process at DFS, emphasizing sales to foreign vessel crew and passengers in compliance with customs regulations. The circular also addresses the handling of goods, system requirements, and operational guidelines, including cost recovery for services beyond standard working hours. Any implementation issues must be reported to the Commissioner of Customs.
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