Manufacture and Other Operations in Special Warehouse (section 58A warehouse)

Manufacture and Other Operations in Special Warehouse: licensing, bonds, security and recordkeeping govern manufacture under section 65 operations.

Regulation of manufacturing and other operations in special warehouses under section 65 is governed by the Manufacture and Other Operations in Special Warehouse Regulations, 2020, which set eligibility for section 58A licences, conditions for operation, prescribed bond formats satisfying MOOSWR, 2020 and section 59, requirement of bank guarantee security for duty on warehoused goods, and detailed procedures for receipt, storage, transfer, removal, recordkeeping and audit.