Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act

arya MAT Beh (BaTa— 1) wr Hrakery fey[dei,] OFFICE[4][ aya] OF THEUHI COMMISSIONER OFRoh[Ade],] Jol eusTon[Bree,] (IMPORT-I})[Ydg] 400001 29 Figgr, NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-400001 ame F. No, S/6-GEN-756/2019-20 BOND Date: 04.09 2019

PUBLIC NOTICE NO. 79/2019

Sub: Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act- rey.

Attention of members of Trade, Industry and CHAs is invited to Board Circular No, 38/2018, Manufacture and Other Operations in Warchouse Regulations. 2019 and also on the scope of Board Circular No. 3/2019-Customs dated 31.01.2019. = Board Circular No. 3/2019 clarifies that labelling/affixing RSP etc, to fulfil statutory obligations is allowed in all Customs bonded warehouses without the requirement of permission under section 65 of the Customs Act. 3. Further, Board, vide Letter I.No. 484/03/2015-L.C dated 01.08.2019, has clarified that this position is valid even after the supersession of the Manufacture and Other Operations in Warchouse Regulations 1966 by Manufacture and Other Operations in Warehouse Regulations 2019. As such activities can be undertaken without recourse to Section 65, any regulations issued the same Section does not alter the position. It was also clarified that the scope ofcircular no, 3/2019 is not exclusive to “labelling/fixing RSP”, as it is followed by an ‘etc.”. Thus. such activities as are required to be undertaken to fulfil statutory compliance requirements would be allowed in all customs bonded warchouses, without applying section 65. 4, in view of the above Board's instructions. it is clarified that any activity. which is required to be undertaken to fulfit statutory compliance requirements would be allowed in al) Customs Bonded warehouses, without requiring permission under section 65, 5. The Public Notice shall come into force with immediate effect, Difficulties. if any. faced during implementation of this public notice. may immediately be brought to the notice of the undersigned. (Manoj at K cdia) “ \V Commissioner of Customs (Import-I1) Copy to: |. The Principal Chief Commissionerof Customs. Mumbai, Zone-] 9. All Principal Commissioner/Commissioner of Customs. NCJ, Mumbai. Zone-! 3. All Additional/Joint Commissioner of Customs. NCI. Mumbai. Zone-I 4, All Deputy/Assistant Commissioner of Customs. NCH. Mumbai, Zone-I §: BCBA/FIEO - for information and circulation among their members.

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