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TMI BlogProcedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs ActX X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 (herein after referred to as, "specified goods"). 2 MOOSWR, 2020 and this Circular cover the procedures and documentation for a section 58A warehouse, operating under Section 65 of the Act, in a comprehensive manner including application for seeking permission under section 65, provision of execution of the bond and security by the licensee, receipt, storage and removal of goods, maintenance of accounts, conduct of audit etc. 3. Further, the Special Warehouse (Custody and Handling of goods) Regulations, 2016, which were hitherto governing the procedure for custody and handling of goods deposited in and removed from a Special Warehouse have been amended, vide Notification No.77/2020- Customs (N.T) dated 17th August, 2020, to exclude their application for such warehouses operating under section 65. The said regulations will continue to be applicable for special warehouses, not operating under Section 65. 4. An applicant desirous of manufacturing or carrying out other operations on specified goods in a bonded warehouse under section 65, must have the premises licensed as a special warehouse under section 58A of the Customs Act. The applicants can seek a license under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for domestic consumption, such a transaction squarely falls within the ambit of "supply" under Section 7 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the "CGST Act"). It would therefore be taxable in terms of section 9 of the CGST Act, 2017 or section 5 of the Integrated Goods and Services Tax Act, 2017 depending upon the supply being intra-state or inter-state. The resultant product will thus be supplied from the warehouse to the domestic tariff area under the cover of GST invoice on the payment of appropriate GST and compensation cess, if any. As regards import duties payable on the imported goods contained in so much of the resultant products are concerned, same shall be paid at the time of supply of the resultant product from the warehouse for which the licensee shall have to file an ex-bond Bill of Entry and such transactions shall be duly reflected in the accounts prescribed under Annexure B. As per MOOSWR, 2020, the applicant shall also inform the input-output norms for raw materials and final products and shall also inform the revised input-output norms in case of change therein. 8.1 The proper officer should ensure that the goods so cleared a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... digital form in such format as may be specified and furnish the same to the bond officer on monthly basis digitally. This information shall be communicated from the registered email address of a licensee to the designation based official email id accessed by the bond officer. Appointment of any new warehouse keeper should also be intimated along with the monthly returns. Jurisdictional Commissionerate should ensure that such emails are functional and details of same are communicated at the time of issuance of license and also published through public notice. 13. As per Regulation 18(3), the records should be maintained electronically using software which has inter alia features of audit trail and with each event being recorded with time stamp. The licensee is also required to provide details of such software while applying in terms of MOOSWR 2020. At the time of inspection, the proper officer should, through a demonstration, check and ensure that the software meets the requirements of Regulation 18(3). In case licensee wishes to use any other software after issuance of license, bond officer should be informed in advance along with similar demonstration. Proper officer should recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Authorized Signatory: (Please attach copy of Aadhaar Card as proof of ID). 10. Details of existing manufacturing facilities in India and/or Overseas of the applicant firm and of each of its directors/partners/proprietor, as the case may be (please attach separate sheet if required). Part II (to be filled by the applicant) 1. Address of the proposed site or building: 2. Boundaries of the warehouse: (i) North (ii) South (iii)West (iv) East 3. Details of property holding rights of the applicant (please provide supporting document): (i) Owner (ii) Lease/rent 4. Contact details at the site/premises: (i) Tel: (ii) Fax: (iii)Email: (iv) Website, if any: 5. Details of warehouse license issued earlier to the applicant, if any: (i) Date of issue of license: (ii) Commissionerate file No.: (iii)Attach copy of warehouse license. 6. Whether the applicant is a Licensed Customs Broker? If yes, please provide details: 7. Whether the applicant is AEO? If yes, please provide details. 8.Description of Premises (fill details as applicable to the premises): (Please enclose a ground plan of the site / premises indicating all points of exit/entry/ area o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder any law. 4. I/We have neither been penalized or convicted nor are being prosecuted for an offence under the Customs Act, 1962 or Central Excise Act, 1944 or Finance Act, 1994 or Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act,2017 or Goods and Services Tax (Compensation to States) Act, 2017. 5. There is no bankruptcy or criminal proceedings pending against me / us. 6. I/We hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Licensee. I further undertake that if any particulars declared by me/us are proved to be false, the license granted to me/us shall be liable to be cancelled and I/we shall be liable for action under Customs Act, 1962. 12. UNDERTAKING. I/We undertake to: (i) maintain accounts of receipt and removal of goods in digital form in such format as may be specified and furnish the same to the bond officer on monthly basis digitally; (ii) provide facilities, equipment and personnel as required in the Manufacture and Other Operations in Special Warehouse Regulations, 2020; (iii) execute a bond in such format as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommencement of manufacture or other operations in the Warehouse: 2. Name of the officials who visited the premises: 3. VERIFICATION REPORT: (i) I have verified that the unit has commenced manufacture or other operations. (ii) I have verified that records are being maintained by the licensee as prescribed under Annexure B of Circular 36/2020-Customs dated 17th August, 2020. Signature: Name: Designation: Date: Annexure-B Form to be maintained by a special warehouse operating under section 65 of the Customs Act for the receipt, processing and removal of goods Name and address of the Unit : IEC : GSTIN : Commissionerate : RECEIPTS (IMPORTS) Bill of Entry No. and date Customs Station of import Details of Bond Details of insurance Details of security Description of goods Invoice No. and date Quantity with UQC Assessable Value 1 2 3 4 5 6 7 8 9 Duty assessed Registration No. of means of transport One-time Lock no. Date and time of receipt at the warehouse BCD IGST Comp. cess 10 11 12 13 14 15 RECEIPTS (DTA) GST Invoice No. and date Description of goods Quantity with UQC Value Tax paid E-way bill number (if applicable) Date and time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89 TREATMENT OF WASTE OR REFUSE ARISING OUT OF MANUFACTURE OR OTHER OPERATIONS WHEN THE RESULTANT PRODUCT IS CLEARED FOR HOME CONSUMPTION REMARKS (if any) Duty paid on warehoused goods contained in so much of the waste or refuse Bill of Entry No. and date Description of goods Quantity with UQC Assessable Value Duty paid BCD IGST Comp. cess 90 91 92 93 94 95 96 97 INVENTORY OF SPECIFIED GOODS IN STRONG ROOM S. No. Description of specified goods Classification (CTSH) UQC Date of deposit/ removal Opening Balance Quantity deposited in Strong Room Import Transfer from another warehouse Quantity removal from Strong Room Closing Balance Removed for manufacturing/processing Removed as such for export Removed as such for home consumption Removal as such to another warehouse Annexure-C General Bond (To be executed under Section 59 of the Customs Act, 1962 and MOOSWR 2020 by a unit operating under section 65 of the Customs Act 1962) KNOW ALL MEN BY THESE PRESENTS THAT we M/s _____________having our office located at _____________and holding Import -Export Code No. _________________, hereinafter referred to as the "importer", (which expression shall inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount due under this Bond in the manner laid down under sub-section (1) of section 142 of Customs Act, 1962, without prejudice to any other mode of recovery.
IN THE WITNESS WHEREOF, the importer has herein, set and subscribed his hands and seals the
day, month and year first above written.
SIGNED AND DELIVERED by or on behalf of the importer at (place) in the presence of:
(Signature(s) of the importer/authorised signatory)
Witness:
Name and Signature Address Occupation
1.
2.
Accepted by me this ____ day of 20___ , for and on behalf of the President of India.
(Assistant/Deputy Commissioner)
Signature and date
Name:
Schedule to the General Bond to be executed by the importer under sub-section (2) of Section 59
of the Customs Act, 1962 for the purpose of warehousing of goods to be imported by them.
Bill
(Warehousing/
Home
consumption/
/Export) No.
and date
Duty
assessed
on the
goods
Bond
value to
be debited
or
credited
(Thrice
the
amount of
duty)
Debit
Credit
Balance
of bond
value
Remarks
Signature of
the officer
along with
full name
and
designation
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) X X X X Extracts X X X X X X X X Extracts X X X X
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