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of <h1>Customs Clarifies: Mono-Carton Placement on Imported BIO Alcoholic Beverages Allowed u/s 64(b) for Damage Prevention.</h1> The circular addresses the process of placing mono-cartons on Bottled in Origin (BIO) alcoholic beverages in bonded warehouses. Imported BIO beverages arrive in shippers' cartons, typically in sets of 12, and require unpacking for statutory labeling. After labeling, each bottle is placed in a mono-carton and then in another shipper's carton for protection during transit. The activity of placing mono-cartons is not considered processing under Section 65 of the Customs Act and thus not allowed. However, Section 64(b) permits this activity to prevent damage, allowing it in both public and private bonded warehouses. Further clarifications can be sought from the Board.
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