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of <h1>Circular Clarifies Procedures for Bonded Warehouses u/s 65 of Customs Act; Streamlines Applications and Storage Requirements.</h1> The circular outlines procedures for manufacturing and operations in bonded warehouses under Section 65 of the Customs Act, integrating previous regulations and clarifying processes for stakeholders. It mandates that applicants must have premises licensed as private bonded warehouses under Section 58 and provides a unified application form for licenses and permissions. Licensees must maintain records, execute bonds, and comply with GST regulations for domestic and export transactions. The circular also allows the import of exempt goods and outlines permissions for the removal of goods. It emphasizes secure storage requirements and offers a digitized application process to facilitate investments.
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