https://www.taxtmi.com/circulars?id=68867 Regulations require ITDC Special Warehouse (section 58A) to store goods destined for DFS or airline use, with transfers from public bonded warehouses (section 57) permitted only via prescribed removal procedures; DFS in customs area is a point of sale, not a locked warehouse. Licensee must maintain SKU-based computerized records with mandatory Form A data elements and audit trail, integrate sales records (Form C) every 24 hours with scanned passport and boarding pass linked to invoices retained five years, and file monthly returns (Form A) and expiry notices (Form B) with the Bond Officer. Bond Officers escort goods to DFS; customs presence at point of sale and signature on individual vouchers is not required. en-us Thu, 06 Jun 2024 00:00:00 +0530 Wed, 15 Oct 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68867 Regulations require ITDC Special Warehouse (section 58A) to store goods destined for DFS or airline use, with transfers from public bonded warehouses (section 57) permitted only via prescribed removal procedures; DFS in customs area is a point of sale, not a locked warehouse. Licensee must maintain SKU-based computerized records with mandatory Form A data elements and audit trail, integrate sales records (Form C) every 24 hours with scanned passport and boarding pass linked to invoices retained five years, and file monthly returns (Form A) and expiry notices (Form B) with the Bond Officer. Bond Officers escort goods to DFS; customs presence at point of sale and signature on individual vouchers is not required. Circulars Customs Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68867