https://www.taxtmi.com/circulars?id=60954 Warehousing requirements under Notification 52/2003-Cus are dispensed for EOUs, STPIs, EHTPs and similar units effective 13 August 2016; units are delicensed as warehouses but remain subject to the notification and FTP conditions. Units must maintain prescribed digital records based on Form A with an audit trail, update records immediately on receipt/removal of imported goods, and provide monthly digital copies to the proper officer. Procurement certificates and submission of bills of entry for reconciliation replace re-warehousing certificates; inter-unit transfers use commercial documents plus procurement certificates with intimation to jurisdictional offices. en-us Thu, 22 Sep 2016 00:00:00 +0530 Wed, 11 Feb 2026 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60954 Warehousing requirements under Notification 52/2003-Cus are dispensed for EOUs, STPIs, EHTPs and similar units effective 13 August 2016; units are delicensed as warehouses but remain subject to the notification and FTP conditions. Units must maintain prescribed digital records based on Form A with an audit trail, update records immediately on receipt/removal of imported goods, and provide monthly digital copies to the proper officer. Procurement certificates and submission of bills of entry for reconciliation replace re-warehousing certificates; inter-unit transfers use commercial documents plus procurement certificates with intimation to jurisdictional offices. Circulars Customs Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60954