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TMI BlogProcedure governing the movement of excisable indigenous goods to the Warehouses or retail outlets of Duty Free Shops appointed or licensed under the Customs Act, 1962 – RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... uty Free Shops in the departure/ arrival side of the International Airport appointed/licensed under Section 57 or 58 of the Customs Act, 1962 shall be deemed to be registered under rule 9 of the Central Excise Rules, 2002 for the purpose of warehousing of excisable goods meant for sale to international passengers in terms of the aforesaid notification. (ii) For the purpose of control over the receipt, storage and sale of such excisable goods, the officers of Customs having jurisdiction over these godowns and retail outlets have been appointed as officers of Central Excise vide notification No. 08/2013-C.E.(N.T.), the dated 23rd May, 2013. (1) Procedure in respect of excisable goods removed from a factory to a warehouse of Duty Free Shop: (i) Application for obtaining the goods free of duty. The owner of Duty Free Shop (hereinafter referred to as consignee) shall make an application in writing to the jurisdictional Assistant/Deputy Commissioner of Customs, stating therein his intention to procure duty free excisable goods directly from the factory of manufacturer, for sale against foreign currency in Duty Free Shops located in the departure halls, or for sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reparation of Invoice and disposal of Annexure- C: The manufacturer or consignor shall also prepare an invoice in terms of Rule 11 of the Central Excise Rules, 2002 in respect of the goods proposed to be removed from his factory and will thereafter remove the goods from the factory. The package shall indicate the address of the consignee and bear the marking For sale in Duty Free Shop at ----- Airport . The original, duplicate and quadruplicate copy of Annexure-C and original copy of the invoice shall accompany the consignment. The triplicate copy of Annexure-C along with a copy of the invoice shall be sent by the consignor to the Superintendent of Central Excise officer-in-charge of Range of his factory within 24 hours of the removal of the consignment in question. The said Superintendent of Central Excise shall keep a record of the same with him in a register in the format as per Annexure D. (vi) Responsibility for further accounting - After receipt of the goods from the consignor, proper accounting and disposal of the goods shall be the responsibility of the consignee in terms of the Bond. (vii) Examination of the consignment on receipt - The consignee must give in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndis, to indigenous goods so procured. Commissioner of Customs may also prescribe suitable records i.e. stock register etc to be maintained at the retail outlets for the proper accounting of the excisable goods. (ii) Every sale of the excisable goods shall be covered by a sale voucher or invoice . The Commissioner of Customs may also prescribe suitable procedure for the reconciliation between the receipt of excisable goods in the warehouse and sale thereof from the Duty Free Shops. (6) Period of Warehousing - The excisable goods shall be allowed to remain warehoused for one year or for six months in the case of perishable goods , or such extended period , not exceeding a total of three years , as may be allowed by the Assistant/Deputy Commissioner of Customs. If the registration of a warehouse is revoked or suspended, the excisable goods kept therein shall be deemed to have been cleared for home consumption on the date of such revocation or suspension of the warehousing permission. (7) Duty on removal for home consumption or on expiry of the warehousing period - Warehoused goods can be removed for home consumption from the warehouse under the cover of an invoice with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds removed from a factory to warehouse/duty free shop in the departure hall or arrival hall, as the case may be, of the customs airport (Delete the letters and words not applicable) I/We (1)..................................... of ................. hereinafter called the obligor(s) and (2) I/We ................................................... of ...........................(hereinafter called the surety) am/are jointly and severally bound to the President of India in the sum of rupees ........................... to be paid to the President of India for which payment I/We jointly and severally bind myself/ourselves and my/our legal representatives. The above bounded obligor(s) being permitted to remove the goods described in his/their application No................. dated .............. from the factory at ................ to the warehouse/retail outlet of duty free shop in the departure hall or the arrival hall, as the case may be, of customs airport at ....... The condition of this bond is that if the obligor(s) and his/their legal representatives shall observe all the provisions of the Notification No. _____ dated _______ dated read with this circular and all the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for removal of the goods from a factory to the warehouse of the duty free shop in the departure hall or the arrival hall, as the case may be, at the Customs airport I/We holder(s) of Central Excise Registration No................... apply for leave to remove the under mentioned goods from the factory at............... to the warehouse/retail outlet of duty free shop in the departure hall or the arrival hall, as the case may be, of customs airport at...................... of Mr./Messrs......... Description of goods No. And description of packages Gross weight of packages Marks and number of packages (1) (2) (3) (4) Quantity of goods Value Duty Manner of Transport Remarks Rate Amount (6) (7) (8) (9) (10) (11) 2. The aforesaid Mr. / Messrs.............have executed a bond at destination; bearing No..................dated ..........for rupees............ A certificate from the officer of customs in-charge of the duty free shop at.........in Annexure B to the Circular No. --------Central Excises, da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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