Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules

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....Prescribes a uniform, integrated application process for obtaining a private bonded warehouse licence under section 58 and permission for manufacture/other operations under section 65 read with MOOWR, 2019, by adopting a single application form with mandated declarations/undertakings and a consolidated document checklist, thereby standardising approvals and due diligence. Mandates maintenance of prescribed digital records and execution of a general bond satisfying both MOOWR, 2019 and section 59 requirements, enabling audit and duty-risk coverage. Specifies clearance treatment: exports require shipping bill and GST invoice, with no customs duty on imported inputs contained in exported resultant products under section 69; domestic clearances.........