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of <h1>New Guidelines for Special Warehouses Under Customs Act Section 65: Licensing, Security, and Digital Record-Keeping Explained.</h1> The circular outlines procedures for manufacturing and other operations in special warehouses under Section 65 of the Customs Act. It specifies that applicants must have premises licensed as special warehouses under Section 58A and can apply for licenses and permissions synchronously. The document details requirements for maintaining records, executing bonds, and providing security. It also covers the handling of resultant products, waste, and duties applicable for exports and domestic consumption. The circular mandates digital record-keeping, security measures, and supervision by customs officers, with costs recoverable from licensees. Compliance with these protocols is essential for operating under the MOOSWR, 2020 regulations.
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