9911796707
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 ..... Customs dated 17.08.2020 issued by CBIC on the above mentioned subject. 2. Manufacture and Other Operations in Special Warehouse Regulations, 2020(hereinafter referred to as the MOOSWR, 2020) have been issued vide Notification No.75/2020-Customs (N.T.) dated 17th August, 2020. These regulations allow manufacturing and other operations in a special warehouse licensed under section 58A of the Customs Act, 1962,with regard to warehoused goods specified in clause (1) of Notification No. 66/2016- Customs(N.T) dated 14th May, 2016 (herein after referred to as, specified goods ). 3 MOOSWR, 2020 cover the procedures and documentation for a section 58A warehouse, operating under Section 65 of the Act, in a comprehensive manner including appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g or other operations stands integrated into a single form. The declaration to be made to satisfy regulation 5 of Special Warehouse Licensing Regulations, 2016, and the undertaking to be made by the applicant as per regulation 4 of MOOSWR, 2020, is included in the application format (Part Il). The warehouse in which section 65 permission is granted shall also be declared by the licensee as the principal/ additional place of business for the purposes of GST. 7. It has also been decided that the licensees manufacturing or carrying out other operations in a bonded warehouse shall be required to maintain records as per the form prescribed under this circular Annexure B (enclosed). Regulation 4 of the MOOSWR, 2020, provides that the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the warehouse to the domestic tariff under the covet 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 90 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 (enclosed). 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. 9.1 The proper officer shall ensure that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient to control access to the warehouse, provide secure storage of the goods and ensure compliance to the regulations. Considering the nature of goods to be warehoused in a special warehouse, the applicant has to ensure to the satisfaction of the Commissioner of Customs, Air Cargo Export, New Customs House, New Delhi that the structure is fully closed from all sides, has Titgate(s) with access control and personal to safeguard the premises, It is to be ensured that there CCTV cameras at the gate(s) and there is a provision of accessing the same by customs officers. The applicant shall make ensure the Proper facilities. equipment and personnel put in place for secure storage of goods to the satisfaction of the Commissioner for considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be locked and no person shall enter the warehouse except in his presence. It is clarified that this requirement shall be applicable for the strong-room where specified goods are warehoused, in terms of regulation 9 of MOOS W R, 2020. This will not apply to the remaining licensed premises. 16. The services of customs officer for supervising various activities prescribed in the MOOSWR, 2020, shall be chargeable on cost recovery or overtime basis, in terms of regulation 4(2)(vi). The licensee shall have to indicate the frequency with which the warehouse has to be operated per day / per week and the expected business hours of such operation, requiring supervision/presence of the bond officer in terms of MOOSWR, 2020. 16.1 A licensee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
