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of <h1>New Warehouse Regulations Set Guidelines for Operations and Compliance Under Customs Act Section 65.</h1> The Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019, issued by the Central Board of Indirect Taxes and Customs, supersede previous regulations and set guidelines for warehouse operations under section 65 of the Customs Act, 1962. Eligible applicants must hold a warehouse license under section 58 and comply with digital record-keeping, bond execution, and input-output norms. Permissions are granted by customs authorities and remain valid unless revoked. Regulations cover warehousing operations, including appointment of warehouse keepers, security measures, transport conditions, and record maintenance. Non-compliance may result in penalties, and exemptions may be granted by the Board based on goods' nature or transport methods.
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