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TMI BlogProcedure regarding Duty Free ShopsX X X X Extracts X X X X X X X X Extracts X X X X ..... rs of Customs Central Excise. Subject: - Procedure regarding Duty Free Shops. Madam/Sir, Please refer to Notification No. 66/2016 Customs (N.T.) dated 14th May 2016 , Special Warehouse Licensing Regulations, 2016 , Special Warehouse (Custody Handling of Goods) Regulations, 2016 and Circular no. 20 / 2016 Customs dated 20th May 2016 . 2. It may be noted that the Special Warehouse (Custody Handling of Goods) Regulations, 2016 prescribe maintenance of a computerized system for accounting. Accordingly, a system of accounting of receipt, storage, operations and removal of goods with regard to Duty Free Shops is prescribed below: 3. Maintenance of records of warehoused goods only in digital form: (a) Every l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter 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 bond 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) (i), containing transactions undertaken during the month, shall be filed by the licensee in Form A appended to this circular. The Return may be filed as a paper copy or in digital form, as preferred by the licensee (digital form means, such as, in a Pen drive or CD). The Return need not include details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the requirement in the regulations to retain photocopies of documents such as bills of entry, transport documents and Form for transfer of goods from a warehouse, send acknowledgement of receipt of goods in the warehouse etc., the licensee shall maintain facilities such as computer, photocopier, scanner and printer at the warehouse. 7. Effective Date: The above requirement of maintaining digital records, in the prescribed Forms, is applicable from the 14th May 2016. Thus, the record of any goods received on or after 14th May 2016 shall be maintained as per the prescribed Forms. However, during the consultations with Duty Free Shop Operators, it was gathered that they are already maintaining records in software based systems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia. c. The records relating to removal of the goods to the duty free shops at the arrival area and departure area shall be maintained separately. d. The bond officer shall escort the goods from the warehouse to the point of sale (DFS) in the customs area, whereupon, their subsequent sales to passengers arriving into or going abroad from India shall be under the general supervision of the customs officers on duty at the passenger terminals. e. Every duty free shop shall record their sales to passengers by a computer generated invoice, which shall contain the name of the passenger, flight number passport number. This data shall be stored digitally, in Form C. f. The records of the warehouse shall be updated every 24 hours with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use licensed under section 58A of the Customs Act, 1962 and loaded on a scheduled commercial airline for sale to passengers going abroad, as inflight duty free shop sales, shall be permitted. In such a case, the bond officer shall escort the goods up to the aircraft and shall take into record the copy of the manifest, which must duly reflect the quantity of goods loaded for in-flight duty free sales. Further, the licensee must have accounting procedures, in conjunction with the Airlines, to record the inflight sales with the name of the passenger, passport number and flight number. The data relating to the inflight sales has to be provided by the Airlines to the inflight duty free shop operator immediately upon return of the aircraft to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall have to undertake the services on cost recovery basis. Further, in cases where the licensee requires services of a customs officer for more than once in a day, he shall have to undertake supervision on cost recovery basis. Similarly, in case where round the clock services are requested, the licensee will have to bear charges on cost recovery basis for a suitable number of officers. Basically, this issue has to be examined on the above lines for deciding the recovery of costs from the licensee. 12. Administrative arrangements: For the purposes of uniformity of jurisdiction and supervision, the Board has also approved the following: a. The duty free shops shall be under the general supervision of the Principal Commissioner/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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