Customs bonded warehouse operations: permits, secure sealing, digital records and customs supervision for manufacturing activities. These regulations create a framework for authorising and supervising manufacturing and other operations in special bonded warehouses, requiring licence or permission, bonds and security, appointment of a digitally enabled warehouse keeper, provision of secure facilities including a strong room, mandatory one time lock sealing of transport, customs presence for receipt and removal, detailed computerized recordkeeping with audit trail and offsite backup, monthly digital returns, physical stock takings with bond officer concurrence, audit by proper officers, penalties for contraventions and limited exemptions by the Board.