To: Members of the Council
Sub: Procedures to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act
Dear Member,
As you are aware, CBIC has issued Notification No. 75/2020-Customs (N.T.) dated 17th August, 2020 informing about the Manufacture and Other Operations in Special Warehouse Regulations, 2020 (hereinafter referred to as the MOOSWR, 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, 2020 (hereinafter referred to as, “specified goods”).
Now, vide Circular No. 36 /2020-Customs dated 17th August, 2020, CBIC has prescribed procedures to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act.
For more information about procedures, members may kindly refer to Circular No. 36 /2020-Customs.
Thanking you,
Yours faithfully,
S.BALARAJU
EXECUTIVE DIRECTOR
