Manufacturing in Customs Bonded Warehouse

Chapter 1

Customs Bonded Warehouse

1.1      Background

1.2      Acceptance of Customs Warehouse in international trade under preferential tariffs

1.3      Warehousing under two legislations

1.4      Comparison – Customs law vis-a-vis SEZ law

1.5      Customs bondedwarehouse

1.6      Types of Customs Warehouses

1.7      Manufacture in Customs Warehouse

Chapter 2

Public Bonded Warehouse

2.1      Introduction

2.2      Activities allowed in Public Warehouse

2.3      Differentiating provisions under Chapters VII and IX of the Customs Act

2.3.1  Introduction

2.3.2 Deposit under Section 46

2.3.3 Store under Section 49

2.3.4 Deposit under Section 60

Chapter 3

Private Bonded Warehouse

3.1      Introduction

3.2      Activities allowed in a private bonded warehouse within the scope of Section 64

3.3      Activities allowed in warehouse (without opting a MOOWR unit license)

3.3.1  Introduction

3.3.2  Labelling activity

Chapter 4

Special Bonded Warehouse

4.1      Introduction

4.2      Setting up a Special Warehouse

4.3      Warehouse keeper for Special Warehouse

4.4      Expense of Customs supervision

4.5      Choice of no assessment for ship stores

4.6      Transfer from Public Warehouse to DFS

4.7      Limitation on freedom

4.8      Duty-paid shops at airports

Chapter 5

MOOWR UNIT

5.1      Legal history

5.2      Scope of manufacture and other operations under MOOWR

5.3      GST registration

5.4      Procurement by MOOWR unit

5.5      Removals from a Warehouse or a MOOWR unit

5.6      Resultant goods supplied to taxable territory

5.7      Export of resultant goods

5.8      Waste and refuse

5.8.1 Treatment of waste generated in the case of export of resultant goods

5.8.2 Treatment of waste generated from manufacture goods supplied to taxable territory

5.9      Deemed export of resultant goods

5.10   Drawback on export

5.11   Drawback by DTA buyer

5.12   Certificate of origin for resultant goods

5.13   Trading activity

5.14   Input-output norm

5.15   Inventory control of warehoused inputs

5.16   Exemptions on ex-bonding

5.17   Clearance of capital goods after use in MOOWR unit

5.18   Return of resultant goodssold in DTA for repair

Chapter 6

MOOWR Unit in Special Warehouse

6.1      Introduction

6.2      Setting up a MOOWR unit in Special Warehouse

6.3      Computerized system for maintenance of record

Chapter 7

Setting up a Warehouse or a MOOWR Unit

7.1      Background

7.2      Eligibility Criteria for Warehouse License or MOOWR Unit

7.2.1       Introduction

7.2.2       Ease of application

7.2.3       Form for application

7.2.4       Online form for MOOWR unit

7.2.5       Particulars in all the application forms

7.2.6       Primary eligibility criterion

7.2.7       Foreign entity

7.2.8       Antecedent qualification

7.2.9       Solvency/bankruptcy

7.2.10     Freedom from solvency/security

7.2.11     Eligibility for manufacturing permission under Section 65

7.2.12     Points of vantage

7.3      Premises and Infrastructure for a Customs Warehouse

7.3.1       Background

7.3.2       Secure premises

7.3.3       IT Infrastructure

7.3.4       Civil infrastructure

7.3.5       Security arrangement

7.3.6       Metrological requirements

7.3.7       Physical inspection

7.3.8       Summary

7.4      Commodity Specific Warehousing Requirements