Guidelines for Transferring Goods Under the Customs Act: Deferred Duty Payment and Compliance with MOOWR Regulations.

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....The Instruction addresses concerns from trade regarding transferring goods between Section 65 Units under the Customs Act. It emphasizes deferred duty payment when goods are moved for home consumption, following MOOWR regulations. Procedures for receiving goods in a Section 65 unit from another warehouse are detailed, including verifying seals, documenting transfers, and compliance with Circulars. Prior permission for clearance is not required under certain circumstances. Compliance with MOOWR and Customs Act provisions is crucial, requiring accurate record-keeping and timely filing of returns. Adherence to regulations is essential to ensure duty liability is maintained until deferred duties are paid upon home consumption clearance. Authorities and industry members are urged to follow the guidelines, with provision to address implementation difficulties to the Board.....