https://www.taxtmi.com/circulars?id=61765 Applicants seeking manufacturing or other operations in a bonded warehouse must hold a private bonded warehouse licence and may use a consolidated application (Annexure A). Licensees must execute the prescribed bond (Annexure C), maintain digital receipt and removal accounts and submit monthly digital returns; a single combined record format (Annexure B) satisfies both MOOWR and warehouse custody regulations. Exported resultant products require a shipping bill and are not liable to import duty on contained imported goods; domestic clearances are taxable supplies under GST and require an ex bond bill of entry for import duty on inputs. Waste/refuse accountal and duty payment follow the specified provisions, with manual challan permitted where applicable. en-us Mon, 03 Jun 2019 00:00:00 +0530 Mon, 15 Jul 2019 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61765 Applicants seeking manufacturing or other operations in a bonded warehouse must hold a private bonded warehouse licence and may use a consolidated application (Annexure A). Licensees must execute the prescribed bond (Annexure C), maintain digital receipt and removal accounts and submit monthly digital returns; a single combined record format (Annexure B) satisfies both MOOWR and warehouse custody regulations. Exported resultant products require a shipping bill and are not liable to import duty on contained imported goods; domestic clearances are taxable supplies under GST and require an ex bond bill of entry for import duty on inputs. Waste/refuse accountal and duty payment follow the specified provisions, with manual challan permitted where applicable. Circulars Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61765