Bonded warehouse manufacturing requires integrated licensing, unified digital records, and GST/duty treatment on resultant supplies. Applicants for manufacturing or other operations under section 65 must file a unified application integrating private bonded warehouse licensing under section 58 (Annexure A). Licensees shall maintain a single consolidated digital record format (Annexure B) combining MOOWR, 1966 and Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit monthly returns; execute a triple duty bond as per Annexure C. Exported resultant products require a shipping bill and GST invoice with no import duty on contained imported inputs; domestic clearance requires GST payment and ex-bond Bill of Entry with duty on imported inputs.
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Bonded warehouse manufacturing requires integrated licensing, unified digital records, and GST/duty treatment on resultant supplies.
Applicants for manufacturing or other operations under section 65 must file a unified application integrating private bonded warehouse licensing under section 58 (Annexure A). Licensees shall maintain a single consolidated digital record format (Annexure B) combining MOOWR, 1966 and Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit monthly returns; execute a triple duty bond as per Annexure C. Exported resultant products require a shipping bill and GST invoice with no import duty on contained imported inputs; domestic clearance requires GST payment and ex-bond Bill of Entry with duty on imported inputs.
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