https://www.taxtmi.com/circulars?id=67573 Transfers of resultant goods between Section 65 units are allowed provided the MOOWR transfer Form is completed and endorsed, one-time locks and quantities are verified, the bond officer is intimated, and triple duty bonds are debited/recredited. Deferred customs duty on warehoused inputs becomes payable only when resultant goods are cleared for home consumption by filing the Ex-Bond Bill of Entry and paying duties. Transit risk insurance, maintenance of digital records, and timely monthly returns must be ensured to preserve duty liability until payment. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67573 Transfers of resultant goods between Section 65 units are allowed provided the MOOWR transfer Form is completed and endorsed, one-time locks and quantities are verified, the bond officer is intimated, and triple duty bonds are debited/recredited. Deferred customs duty on warehoused inputs becomes payable only when resultant goods are cleared for home consumption by filing the Ex-Bond Bill of Entry and paying duties. Transit risk insurance, maintenance of digital records, and timely monthly returns must be ensured to preserve duty liability until payment. Circulars Customs Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67573