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    <title>MANUFACTURE AND OTHER OPERATIONS IN THE WAREHOUSES</title>
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    <description>Section 65 permits, with customs permission and subject to conditions, manufacturing processes and other operations in licensed warehouses; waste or refuse from such operations is treated for duty depending on whether resulting goods are exported or cleared for home consumption. The procedural regime requires application to the authorised customs officer, premises alterations, bond execution, maintenance of detailed accounts (including digital formats under the 2019 Regulations), customs inspection and audit powers, and enables cancellation or penalties for breaches or false particulars.</description>
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