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    <title>Manner of application and procedure to be followed under section 65 of the Customs Act, 1962, for manufacturing or carrying out other operations in a bonded warehouse</title>
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    <description>Prescribes the procedure and standardized application (Annexure A) for permission to carry out manufacturing or other operations in a bonded warehouse under section 65, integrated with the private bonded warehouse license; requires unified digital recordkeeping in Annexure B combining MOOWR, 1966 and Warehouse Regulations, 2016 data, and execution of a triple duty bond in Annexure C. Details verification visits, security and facility requirements, fiscal treatment of resultant products for export and home consumption (including GST invoicing and ex-bond bill of entry for duty payment), and duty treatment of waste or refuse.</description>
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