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    <title>Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act</title>
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    <description>Applicants seeking manufacture or other operations in bonded warehouses must hold or obtain a private bonded warehouse licence under section 58 and permission under section 65 via an integrated application; they must maintain prescribed digital accounts and records, execute the bond satisfying section 59 requirements, comply with security and insurance conditions, and follow MOOWR, 2019. Resultant products exported require shipping bills and GST invoices with no duty on contained imported goods under section 69; domestic clearances are treated as supply under the CGST framework with payment of GST and import duty on contained inputs at ex-bond clearance.</description>
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    <pubDate>Tue, 05 Nov 2019 00:00:00 +0530</pubDate>
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