Deferred customs duty on warehoused inputs is payable at home-consumption; transfers allowed with MOOWR documentation and bonds. Transfers of resultant goods between Section 65 units are allowed provided the MOOWR transfer Form is completed and endorsed, one-time locks and quantities are verified, the bond officer is intimated, and triple duty bonds are debited/recredited. Deferred customs duty on warehoused inputs becomes payable only when resultant goods are cleared for home consumption by filing the Ex-Bond Bill of Entry and paying duties. Transit risk insurance, maintenance of digital records, and timely monthly returns must be ensured to preserve duty liability until payment.
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Provisions expressly mentioned in the judgment/order text.
Deferred customs duty on warehoused inputs is payable at home-consumption; transfers allowed with MOOWR documentation and bonds.
Transfers of resultant goods between Section 65 units are allowed provided the MOOWR transfer Form is completed and endorsed, one-time locks and quantities are verified, the bond officer is intimated, and triple duty bonds are debited/recredited. Deferred customs duty on warehoused inputs becomes payable only when resultant goods are cleared for home consumption by filing the Ex-Bond Bill of Entry and paying duties. Transit risk insurance, maintenance of digital records, and timely monthly returns must be ensured to preserve duty liability until payment.
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