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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 ..... 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 (I) of Notification No. 66/2016-Customs (N.T) dated 14 May, 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 secur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perations 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 or MOOSWRS 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. 6. 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). Regulation 4 of the MOOSWR, 2020, provides that the applicant under section 65 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c 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 MOOS W R, 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 are result of manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. Considering the nature of goods to be warehoused in a special warehouse, the Principal Commissioner or Commissioner has to ensure that the structure is fully closed from all sides, gate(s) with access control and personnel to safeguard the premises. It is also to be ensured that there is/are CCTV cameras at the gate(s) and there is a provision of accessing the same by customs officers. The Principal Commissioner/Commissioners should take into consideration the facilities, equipment and personnel put in place for secure storage of goods, while considering grant of license. Further, office space for bond officer and sufficient space for customs officer for carrying out examination at the time of arrival or removal of goods have to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehouse licensed under section 58A 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 MOO.SWR, 2020. This will not apply to the remaining licensed premises. 15. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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