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of <h1>New Guidelines for Manufacturing in Special Warehouses Under Customs Act Section 65: Licensing, Bonding, and Record-Keeping Rules.</h1> The circular outlines procedures for manufacturing and operations in special warehouses under Section 65 of the Customs Act, 1962, as per the Manufacture and Other Operations in Special Warehouse Regulations, 2020 (MOOSWR, 2020). It details the application process for licenses, bond execution, security provisions, and the maintenance of digital records. Amendments exclude certain regulations for warehouses operating under Section 65. The circular specifies that goods manufactured for export are exempt from import duty, while those for domestic consumption are subject to GST and import duties. It mandates secure storage, digital record-keeping, and cost recovery for customs supervision.
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