https://www.taxtmi.com/circulars?id=63121 MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63121 MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid. Circulars Customs Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63121