TaxTMI 
TaxTMI 
Warehouse Licence - issues
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....y with maintaining of records as provided in the said Regulations and filing monthly returns, intimating, obtaining permissions with the Bond Officer (Warehousing & Bonds section) for various activities in the Warehouses etc. It is noticed that the procedure and compliances pertaining to the warehouse licence are often being overlooked leading to contravention of Rules/Regulations. Hence, a comprehensive set of procedures is being prescribed herein in this public notice and the stakeholders are directed to strictly adhere to the same. As these procedures are being put forth to aid the trade in better complying with the regulations, it is impressed upon that any violation of these procedures would attract penal actions as per provisions of law. It is also informed that wherever possible, requirement of physical submissions will be minimized and the communications would be restricted to designated official e-mail of Warehousing & Bonds section [email protected] 3.1. APPLICATIONS FOR ISSUE OF LICENCE: Applications for new warehouse licence and/or MOOWR, complete in all respects along with the documents as listed in the checklist (Annexure I) enclosed to this Public Notice, may....
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....ral Government under the provisions of the Customs Act, rules or regulations made thereunder; (b) No warehoused goods remain deposited in the special warehouse or are deposited in the special warehouse from the date of request; and (c) No proceedings are pending against the licensee under the Act or the rules or regulations made thereunder. (Reference: Public Warehousing Licensing Regulations, 2016 / Private Warehousing Regulations, 2016 / Special Warehousing Regulations, 2016 and MOOWR, 2019 and Special MOOWR 2020) 3.3 DIGITISATION OF WAREHOUSES: A licensee shall maintain detailed records of the receipt, handling, storing, and removal of any goods into or from the warehouse in digital form in the format specified under the Regulations and produce the same to the bond officer on monthly basis digitally as mandated in Circular No. 25/2016-Cus dated 08.06.2016. The Licensee shall also keep a record of each activity including samples drawn and keep copies of all relevant documents safely. The records and accounts required to be maintained shall be kept updated and accurate and preserved for a minimum period of five years from the date of removal of goods fro....
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....alent to maximum value of goods that is stored in warehouse at any point of time), and valid lease agreement is furnished with the department, must be submitted to Warehousing & Bonds section before 15.07.2021. Due diligence must be exercised in submission of the said declarations as any mis-declaration found later may invite penal provisions. If the solvency or insurance available with the department is found to be expired or of insufficient value, post 15.07.2021, penal provisions will be invoked as per Law. Non-submission of valid lease agreements also would be viewed seriously. Every Financial year before 5th of April, the said declaration needs to be submitted by all warehouses under the jurisdiction. Utmost care should also be taken to ensure that the all Bonds submitted to the department while obtaining license are periodically renewed and are up-to-date. (Reference: Public Warehousing Licensing Regulations, 2016 / Private Warehousing Regulations, 2016 / Special Warehousing Regulations, 2016 and Circular No. 26/2016 dt 09.06.2016) 3.5. SUBMISSION OF MONTHLY RETURNS/TIMEBARRED GOODS/EXTENSION OF BONDING PERIOD: A licensee shall file with the bond officer a monthly re....
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....lations. The contents of this Public Notice are not exhaustive and hence any specific issues, the licensees are required to refer to the relevant Act/ Rules/ Regulations/ Circulars/ Notifications issued in this regard. 3.7. INTERNAL CONTROL SYSTEM FOR MONITORING WAREHOUSES: Mangalore Customs Commissionerate has created an Internal Warehouse Audit Cell (IWAC) in Commissionerate Hqrs & Karwar, to ensure twin objectives of trade facilitation and compliance enforcement. The IWAC cell would take up Inspection of all units dealing with Customs, including warehouses and warehouses with IBMSO. The audit would be based on risk criteria and there is no frequency of audit prescribed. It would be the responsibility of the licensees to co-operate with audit team and to comply with any audit points/objections. 4. All intimations/applications/returns etc., and any other communications may be made the designated official mail id i.e., [email protected] only and communications sent to any other mail ids will not be considered. 5. Action to be taken in terms of decisions taken in this Public Notice will be considered as Standing Order for the purpose of officers/staff. In case of any d....
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....olved on the dutiable goods proposed to be stored in the private warehouse at any point of time 23 Facilities: 23a Burglar alarm 23b CCTV 23c Security personnel 23d Fire security (fire safety certificate from concerned authority) 23e IT enabled inventory 23f Doors, windows, other building components of sturdy construction 23g Area 23h Photos of the warehouse building 23i Signage stating the area is custom bonded warehouse 23j Adequate space for movements of men/ materials 23k Availability of personnel, equipment and space for examination by customs officers 23l Separate office room for custom officer, strong room for specified goods, facility for locking strong room and manufacturing area by bond officer In case of Special WH. 24 Undertaking to comply with such terms and conditions as may be specified by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. (Ref. Notfn.71/2016) 25 Input-output norms, wherever considered n....