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<h1>Customs Manual 2025: Section 58A Rules for Special Warehouses, Licensing, Bonds, and Record Maintenance Explained</h1> The Customs Manual 2025 outlines the regulations for operations in special warehouses under Section 58A, as per the 'Manufacture and Other Operations in Special Warehouse Regulations, 2020.' It details eligibility for licenses, conditions for bonds, account maintenance, and the appointment of warehouse keepers. Procedures for goods transport, record maintenance, and audits are specified. Circular No. 36/2020-Customs prescribes application forms and bond formats for Section 58A units. Licensees must maintain records and provide security via bank guarantees. Clarifications on job work and goods procurement are provided in Circular No. 48/2020-Customs, with a centralized system for license applicant verification.