https://www.taxtmi.com/circulars?id=54634 Licensees of special warehouses for Duty Free Shops must maintain SKU based electronic records of receipt, handling, storage and removal using mandated data elements in Form A with audit trail capable software; file monthly returns (Form A) and expiry period returns (Form B); record passenger sales digitally in Form C and integrate that data with warehouse records every 24 hours. Removals without duty payment require immediate electronic recording, bond officer escort to customs sale points, computer generated passenger invoices, and reconciliation of inflight sales; solvency certification and cost recovery arrangements for customs supervision are also prescribed. en-us Wed, 13 Jul 2016 00:00:00 +0530 Thu, 14 Jul 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54634 Licensees of special warehouses for Duty Free Shops must maintain SKU based electronic records of receipt, handling, storage and removal using mandated data elements in Form A with audit trail capable software; file monthly returns (Form A) and expiry period returns (Form B); record passenger sales digitally in Form C and integrate that data with warehouse records every 24 hours. Removals without duty payment require immediate electronic recording, bond officer escort to customs sale points, computer generated passenger invoices, and reconciliation of inflight sales; solvency certification and cost recovery arrangements for customs supervision are also prescribed. Circulars Customs Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54634