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of <h1>Licensing Under Customs Act Section 58: Rules for 100% Export Oriented Units and Bonded Warehouses Explained</h1> The 100% Export Oriented Unit (EOU) Scheme requires operations to occur in a Customs Bonded area, necessitating a license under Section 58 of the Customs Act, 1962, except for certain exemptions like horticulture farms. Licenses for Public and Private Bonded Warehouses are issued at designated warehousing stations by the jurisdictional Assistant/Deputy Commissioner of Customs & Central Excise. The Chief Commissioner/Commissioner of Customs can declare warehousing stations for EOUs. Private Bonded Warehouse licenses align with the validity of the Letter of Permission, subject to cancellation for fraud. Licensing and in-bond manufacturing permissions are granted by the Assistant/Deputy Commissioner.
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