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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Guidelines for Bonded Warehouses u/s 65: Streamlined Operations, GST Conditions, and Secure Storage Explained.</h1> The circular outlines procedures for manufacturing or other operations in bonded warehouses under Section 65 of the Customs Act. It integrates previous regulations into the Manufacture and Other Operations in Warehouse Regulations 2019 (MOOWR, 2019). The document details application processes, bond execution, goods handling, and record maintenance. It specifies conditions for exporting resultant products without duty and domestic clearances under GST. Amendments exclude certain warehouses from previous regulations, and applicants must have premises licensed under Section 58. The circular also addresses secure storage requirements, import of exempt goods, and streamlined clearance processes to facilitate timely operations.
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