Bonded warehouse manufacturing: streamlined permissions, unified application, documentation, bond requirement, and tax treatment for resultant goods. Integrated procedure requires premises to be licensed as a private bonded warehouse and permission under Section 65; applicants use a single prescribed form that unites Section 58 licensing and Section 65 permission. Licensees must execute the prescribed bond, maintain accounts and records per Annexure B, and follow MOOWR 2019. Resultant products exported need shipping bills and GST invoices with no import duty on contained inputs; resultant products cleared for home consumption attract GST and import duties payable via ex-bond bill of entry. Removal without prior officer permission is permitted where documentation and duty payment are completed.
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Provisions expressly mentioned in the judgment/order text.
Bonded warehouse manufacturing: streamlined permissions, unified application, documentation, bond requirement, and tax treatment for resultant goods.
Integrated procedure requires premises to be licensed as a private bonded warehouse and permission under Section 65; applicants use a single prescribed form that unites Section 58 licensing and Section 65 permission. Licensees must execute the prescribed bond, maintain accounts and records per Annexure B, and follow MOOWR 2019. Resultant products exported need shipping bills and GST invoices with no import duty on contained inputs; resultant products cleared for home consumption attract GST and import duties payable via ex-bond bill of entry. Removal without prior officer permission is permitted where documentation and duty payment are completed.
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