https://www.taxtmi.com/circulars?id=62434 Licensees of Special Warehouses and Duty Free Shops must maintain computerized electronic records (SKU-based) with an audit trail of receipt, handling, storage and removal of goods; file monthly returns in Form A and pre-expiry returns in Form B; keep digital passenger sales records in Form C integrated daily into warehouse records; obtain bond officer acknowledgements on receipt; follow prescribed escorted removal and sales accounting; furnish solvency certificates equivalent to duty liability (with limited exemptions); and bear customs supervision costs on Merchant Over Time or Cost Recovery bases as determined by licensing authorities. en-us Thu, 18 Aug 2016 00:00:00 +0530 Fri, 13 Sep 2019 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62434 Licensees of Special Warehouses and Duty Free Shops must maintain computerized electronic records (SKU-based) with an audit trail of receipt, handling, storage and removal of goods; file monthly returns in Form A and pre-expiry returns in Form B; keep digital passenger sales records in Form C integrated daily into warehouse records; obtain bond officer acknowledgements on receipt; follow prescribed escorted removal and sales accounting; furnish solvency certificates equivalent to duty liability (with limited exemptions); and bear customs supervision costs on Merchant Over Time or Cost Recovery bases as determined by licensing authorities. Circulars Customs Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62434