Bonded warehouse manufacturing approvals centralized under jurisdictional commissioner enabling duty-free inputs and export or DTA clearance. Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.
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Bonded warehouse manufacturing approvals centralized under jurisdictional commissioner enabling duty-free inputs and export or DTA clearance.
Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.
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