TaxTMI 
TaxTMI 
TaxTMI 
Operation of Duty Free Shops and Special Warehouse of M/s India Tourism Development Corporation, DFS Visakhapatnam
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....rehouse (Custody & Handling of Goods) Regulations, 2016 (Notification No.69/ 2016 - Customs (N. T.) dated 14th May, 2016). * Special Warehouse Licensing Regulations, 2016 (Notification No. 72/2016 - Customs (N. T.) dated 14th May, 2016). - * Circular No. 20/2016- Customs dated 20th May 2016. * Circular No. 25/2016- Customs dated 08th of June 2016. * Circular No. 31/ 2016- Customs dated 6th July 2016. * Circular No.32/ 2016- Customs dated 13th July 2016 and any further Circulars / instructions issued in this regard. * lass of goods which shall be deposited in M/s ITDC Special warehouse are prescribed vide Notification No. 66/ 2016-Cus (N. T.) dated 14.05.2016. * The Special Warehouse (Custody & Handling of Goods) Regulations, 2016 Prescribe maintenance of a computerized system for accounting. 2. Accordingly, the system of accounting of receipt, storage, operations and removal of goods with regard to M / s ITDC Duty Free Shops is prescribed below: * All the operation of the special Warehouse shall be under the physical control of the Docks Officers, under the supervision and control of A.C/D.C. (Docks Prey.) Warehouse shall remain under the lock of Customs (Docks). ....
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....ust incorporate the feature of audit trail which means a secure, computer generated, time-stamped electronic record that allows for reconstruction of the course of events relating to the creation, modification, or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record. 4. Filing of returns in relation to warehoused goods: (a) The Regulations also prescribe that - (i) a licensee shall file with the Customs Officer (Docks), a monthly return of the receipt, storage, operations and removal of goods in the warehouse, within ten days after the close of the month to which such return relates. (ii) Where the period specified in section 61 of the Customs Act, 1962 for warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the Customs Officer on or before the 10th day of the month immediately preceding the month in which the period of storage of goods in the warehouse is expiring. (b) The monthly return, as per para 4 (a) (1), containing transactions undertaken during the month, shall be filed by the licensee in Form- A, appended to this P....
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....sale receipt under Baggage rules as the case may be) as per the format at Annexure-I' . The signing off crew/ Passenger/ Master of the foreign going vessel shall append full signature on the sale voucher, as it appears in his/her passport. A copy of the passport wherever applicable, shall be attached to the sale voucher. The sale voucher should be serially numbered and prepared in triplicate. All the sale vouchers shall be counter signed by the authorised Warehouse in- charge before effecting the sale / supply of the bonded stores. The original shall be handed over to the passenger / signing off crew member /Master of the vessel and the duplicate & triplicate shall be signed by Customs Officer at Docks after due verification of the sale effected. The Duplicate shall be filed in the Duty Free Shop. The triplicate copy shall be attached to the triplicate copy of transfer application which shall be forwarded to MBWH. II) It shall be the responsibility of the Licensee to ensure that sales are made only to the foreign going vessels and to permit the sales only after verifying the Customs confirmation on singing-off covering letter. Further, it shall be the responsibility of the li....
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....s and beyond Customs area will be governed by the, provisions of Customs (Fees for rendering services by Customs Officers) Regulation's, 1998 and guidelines issued in this regard as per para 2 of CBEC Circular No. 32/ 2016 dated 13.07.2016 have to be followed. These arrangements can be reviewed from time to time depending upon the workload and other factors. Any deviation or difficulty in implementation should be brought to the notice of the Commissioner of Customs immediately. (Dr. D.K. SRINIVAS) COMMISSIONER OF CUSTOMS ============= Document 1 BONDED WAREHOUSE, DUTY FREE SHOP, VISAKHAPATNAM PORT TRUST, VISAKHAPATNAM NAME (IN CAPITALS): NATIONALITY: VESSEL NAME: TRAVELLER'S CHEQUE NO.: ADDRESS OF THE T.C. HOLDER: ANNEXURE-1 CASH MEMO SI.NO: Date: PASSPORT NO: IGM NO QUANTITY Particulars EURO USD INR OTHER CURRENCIES Amount (in figures): Signature Of Sale Assistant (Name Total Amt.: Signature of the Customer Document 2 FORM-A Form to be maintained by a special warehouse Licencee of the receipt, handling, storing and removal of warehoused goods. (as per Circular 32/2016-Customs dated 13.07.2016) Receipts Code and address of Bond Bill of Custom....