https://www.taxtmi.com/circulars?id=62522 Section 58A mandates licensing of Special Warehouses for goods destined for duty free shops, ship stores, airline stores and diplomatic stores, with the Board specifying eligible end uses and issuing related licensing and custody regulations. Existing warehouses may operate under Customs lock during the transitional period but must apply for Section 58A licences within the prescribed application window; Commissioners will streamline processing for existing licensees and licences must be obtained to continue storage beyond the transition. Duty free shops in customs areas are point-of-sale, not warehouses. en-us Wed, 29 Jun 2016 00:00:00 +0530 Thu, 19 Sep 2019 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62522 Section 58A mandates licensing of Special Warehouses for goods destined for duty free shops, ship stores, airline stores and diplomatic stores, with the Board specifying eligible end uses and issuing related licensing and custody regulations. Existing warehouses may operate under Customs lock during the transitional period but must apply for Section 58A licences within the prescribed application window; Commissioners will streamline processing for existing licensees and licences must be obtained to continue storage beyond the transition. Duty free shops in customs areas are point-of-sale, not warehouses. Circulars Customs Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62522