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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Unified Application for Bonded Warehouses u/s 65: Digital Records, Duty Exemptions, and GST on Domestic Sales.</h1> The circular outlines procedures for manufacturing and operations in bonded warehouses under Section 65 of the Customs Act. It mandates that applicants seeking permission must file a unified application form, integrating the license for a private bonded warehouse and permission for operations. Licensees must maintain digital records as per the prescribed formats, combining requirements from MOOWR, 1966 and Warehouse Regulations, 2016. Exported products from bonded warehouses are exempt from import duties, while domestic sales are subject to GST. Waste management and import of capital goods are also addressed. The Deputy Commissioner/Assistant Commissioner Bond is designated as the contact point for related inquiries.
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