Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Clarification on Section 65: Manufacturing in Bonded Warehouses, Job Work Procedures, and Sourcing from SEZ/FTWZ.</h1> The circular addresses the operations under Section 65 of the Customs Act, 1962, concerning manufacturing in bonded warehouses. It clarifies procedures for job work, allowing Section 65 units to send inputs for job work and receive them back or export them, with specific conditions and timelines aligned with GST provisions. It permits Section 65 units to perform job work for others, maintaining due accounting, and clarifies that these units can source goods from SEZ/FTWZ. The circular emphasizes compliance with existing regulations and accounting requirements, ensuring regulatory clarity and investor certainty. Any difficulties should be reported to the Principal Commissioner of Customs, Pune.