Manufacture and
Other Operations
in Warehouse Regulations,
2019 Notified
·
All
Clear for Manufacture under Private Boned Warehouse
·
Cumbersome
1966 Regulations Superseded
·
Permission
from Customs Commissioner and Warehouse Registration Required, Customs Inspector
Onsite not Required
·
Self-Certified
Input-Output Norms
·
Normal
MEIS and Drawback Incentives
·
Normal
GST Law to Operate
·
Good
Substitute for SEZ, EOU
·
Domestic
Sale Allowed
[The Current notification 44/2019-Customs(NT) dated 19.06.2019 supersedes previous Regulation
1966 by Ntfn 155/1966 dated 30.07.1966]
[Notification
No. 44/2019-Customs (N.T.) dated 19 June 2019]
G.S.R….(E) In exercise of the powers conferred under section 157 read with section 65
of the Customs Act, 1962 (52
of 1962), and in supersession of the Manufacture
and
Other Operations in Warehouse Regulations,
1966, except as respects things done or omitted to be
done before such supersession, the Central Board of Indirect Taxes and Customs (hereinafter referred as “Board”)
hereby makes
the following regulations, namely: -
1. Short title and commencement. - (1)
These regulations may be called the Manufacture and
Other Operations
in Warehouse Regulations,
2019.
(2) They shall come into force on the date of their publication
in the Official Gazette.
2.
Definitions. – (1) In these regulations, unless
the
context otherwise requires, -
(a) "Act" means the
Customs Act, 1962 (52 of 1962);
(b) “bond
officer” means an officer of
customs in-charge of a warehouse;
(c) “section” means the
section of the Act;
(2)
The words and expressions used herein and not defined in these regulations but defined in
the Act shall have the
same
meanings respectively as assigned
to them in the Act.
3. Eligibility for application for operating
under these regulations. - The following
persons shall be eligible to apply for operating under these regulations, -
(i) a person who has been granted a licence
for a warehouse under section 58 of the Act,
in accordance with the Private Warehouse Licensing Regulations,
2016 which were
notified by the Central Government in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-Section
(i), vide
the number G.S.R 518 (E),
dated the 14th May, 2016.
(ii) a person who applies for a licence for a warehouse under Section 58 of the Act, along with permission
for undertaking
manufacturing or other operations in the warehouse under section 65 of
the Act.
4. Application for permission. – An application for operating under these regulations shall be
made to the Principal Commissioner of Customs or the Commissioner of Customs, as the case
may
be.
5. Grant of permission. - Upon
due verification of the application made as per regulation 4, the Principal Commissioner
of Customs or the Commissioner of Customs, as
the case may be, shall grant
permission to operate under the
provisions of these regulations to
a person, who -
(i) has
been granted
a
licence for a warehouse
under
Section 58 of the Act,
in
accordance with
Private Warehouse Licensing Regulations, 2016;
(ii) undertakes to maintain accounts of receipt and removal of goods in digital form in such format as many be specified and furnish the same to the bond officer on monthly basis;
(iii) undertakes
to execute a bond
in such format as may be specified.
(iv) undertakes to inform the input-output
norms, wherever considered necessary, for raw materials and the final products and to inform the revised input-output norms in
case of change therein.
6.
Audit: The proper officer may conduct audit of a unit operating under section 65 in
accordance with
the
provisions of the Customs Act
and the rules made thereunder.
7. Validity of permission. – Any permission granted under regulation 5 shall remain valid unless
it is cancelled
or surrendered, or the license issued under
section 58 is cancelled or surrendered,
in terms
of the provisions of the Act
or the rules and regulations
made thereunder.
8. Penalty. –If any person contravenes any of the provisions of these regulations, or abets such contravention or fails to comply with any
of the provisions of these regulations, he shall be
liable
to pay a penalty in accordance with the provisions of the Act.
(F.No.484/03/2015-LC (Pt.)