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of <h1>Commissioners can now approve in-bond manufacture facilities under section 65 without Board referral for export units</h1> The Government of India Ministry of Finance issued new guidelines for granting in-bond manufacture facilities under section 65 of the Customs Act, 1962. The Board decided that Commissioners can now approve such requests without referring to the Board. The facility is primarily intended for export-oriented units to avoid duty payment and subsequent drawback claims. Applications are evaluated based on comparison of total manufactured goods value using imported materials, exported finished goods value, and domestic sales value. A flexible approach allows for cases where exports may be less than 50% of imported materials. Commissioners must assess applicants' financial security, credibility, and ensure no customs or excise duty evasion in the preceding five years. Operations require customs supervision on cost recovery basis, with suitable and adequately secured premises, while complying with Manufacture and other operations in Warehouse Regulations, 1966.
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