https://www.taxtmi.com/circulars?id=63951 Integrated procedure requires premises to be licensed as a private bonded warehouse and permission under Section 65; applicants use a single prescribed form that unites Section 58 licensing and Section 65 permission. Licensees must execute the prescribed bond, maintain accounts and records per Annexure B, and follow MOOWR 2019. Resultant products exported need shipping bills and GST invoices with no import duty on contained inputs; resultant products cleared for home consumption attract GST and import duties payable via ex-bond bill of entry. Removal without prior officer permission is permitted where documentation and duty payment are completed. en-us Wed, 08 Apr 2020 00:00:00 +0530 Wed, 11 Feb 2026 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63951 Integrated procedure requires premises to be licensed as a private bonded warehouse and permission under Section 65; applicants use a single prescribed form that unites Section 58 licensing and Section 65 permission. Licensees must execute the prescribed bond, maintain accounts and records per Annexure B, and follow MOOWR 2019. Resultant products exported need shipping bills and GST invoices with no import duty on contained inputs; resultant products cleared for home consumption attract GST and import duties payable via ex-bond bill of entry. Removal without prior officer permission is permitted where documentation and duty payment are completed. Circulars Customs Wed, 08 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63951