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    <title>Frequently Asked Questions on Manufacture and Other Operations in Customs Warehouse (Updated on 27th October 2020)</title>
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    <description>The regime allows private bonded warehouses to import inputs and capital goods with duty deferment of both basic customs duty and integrated GST until ex-bonding, with full remission where resultant goods are exported; no time limit or interest on deferment applies. Eligibility is tied to private warehouse licensing and appointment of a warehouse keeper, with risk-based customs audits, standard movement documents without escorts, FIFO-compatible inventory accounting, and surrender requiring clearance or export and payment of dues.</description>
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