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of <h1>Procedures for Manufacturing in Bonded Warehouses u/s 65 of the Customs Act, 1962 Explained.</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 integrates application processes for warehouse licensing and operational permissions. Licensees must maintain digital records as per Annexure B, combining requirements from MOOWR, 1966 and the Warehouse (Custody and Handling of Goods) Regulations, 2016. It details tax implications for goods cleared for export or domestic consumption, including GST and import duties. Waste management and domestic procurement procedures are also addressed. The circular appoints a Nodal Officer for assistance.
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