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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 ..... rding 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 licensee shall maintain electronic records of receipt, handling, storage and removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of sales to individual international passengers. These can be verified by the bond officer or any auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 but due to the requirement of maintaining the bond register, records are being reduced to manual form to comply with prescribed co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 the data elements contained in Form C. 9. Security and Solvency Requirements: The Board has dispensed with the requirement of security to be furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted. 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 India. In turn, the operator shall update the electronic records to co-relate with goods removed from the warehouse. 11. Recovery of costs: Clause (e) of Regulation 3 of the Special W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision 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/ Commissioner of the Airport (Passenger Terminal). b. A warehouse licensed in the precincts of the Airport complex shall also be in the jurisdiction of the Principal Commissioner / Commissioner of the Airpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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