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of <h1>Section 65 Customs Act: Streamlined Process for Manufacturing in Bonded Warehouses, Duty-Exempt Exports, and Digital Record-Keeping.</h1> The circular outlines the provisions under Section 65 of the Customs Act, 1962, concerning manufacturing and other operations in customs bonded warehouses. Licensees must have premises licensed under Section 58 and follow a streamlined application process for approvals. Amendments require maintaining digital accounts of goods, with a single set of records combining requirements from MOOWR, 1966, and Warehouse Regulations, 2016. Exported products from bonded warehouses are duty-exempt, while domestic sales incur GST and import duties. Waste management and domestic procurement are also addressed, with specific forms and bonds prescribed for compliance.
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