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TMI BlogMOOWR - Transfer of Goods from one Section 65 Unit to anotherX X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Unit to another - reg. Representations from trade have been received in the Board seeking clarity on the payment of deferred duties and other procedural requirements when goods resulting from undertaking 'manufacturing or other operations' in a warehouse, as permitted under Section 65 of the Customs Act , are transferred to another Section 65 Unit. Members of the trade and industry have reported challenges in moving such goods for use or further processing within the supply chain. They have highlighted non-uniformity in implementation of provisions of Section 65 of the Customs Act read with the Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 (MOOWR) and extant Circulars issued on the subject. 2. In this rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensee or warehouse keeper of both the dispatching warehouse and the receiving warehouse at the respective places in the Form. Complete description of the resultant goods and the corresponding warehoused goods (i.e., warehoused goods contained in the resultant goods) are required to be captured in Part A of this form before initiating the dispatch of such goods. The transfer must be intimated to the bond officer on the said Form as required under Regulation 13 . 3.1 The above requirements are in addition to the due process of debiting of the triple duty bond of the transferee (i.e., one who deposits goods at the recipient warehouse) and recrediting of the triple duty bond of the supplier (i.e., one who removes goods from the dispatch warehou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of goods from a warehouse, bill of entry and shipping bill, respectively) and pay the duties due, prior permission of the proper officer is not an essential condition for removal of the warehoused goods (as part of the resultant goods).. Evidently, transfer of resultant goods from one Section 65 Unit to another is allowed subject to filing of due documentation, sending intimation to the bond officer and complying to other requirements of the regulations. 4. In view of the above, it is conveyed that the transfer of resultant goods from a Section 65 Unit to another warehouse/ Section 65 Unit is permitted subject to due compliance of the conditions prescribed under MOOWR read with the warehousing provisions under Chapter IX of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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