Manufacture and Other Operations in Special Warehouse Regulations, 2020
Notification No. 75/2020-Customs (N.T.) Dated 17/08/2020
G.S.R. (E). –In exercise of the powers conferred by section 157, read with sections 58A, 65 and 143AA of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely: -
| Regulation 1 | Short title and commencement |
| Regulation 2 | Definitions |
| Regulation 3 | Application |
| Regulation 4 | Eligibility for application for operating under these regulations |
| Regulation 5 | Grant of permission |
| Regulation 6 | Validity of permission |
| Regulation 7 | Appointment of warehouse keeper |
| Regulation 8 | Facilities, equipment and personnel |
| Regulation 9 | Strong-room |
| Regulation 10 | Conditions for transport of goods |
| Regulation 11 | Receipt of goods from customs station |
| Regulation 12 | Receipt of goods from another warehouse |
| Regulation 13 | Receipt of domestically procured goods |
| Regulation 14 | Transfer of goods from a warehouse |
| Regulation 15 | Removal of resultant goods for home consumption |
| Regulation 16 | Removal of resultant goods for export |
| Regulation 17 | Conditions for due arrival of goods |
| Regulation 18 | Maintenance of records in relation to warehoused goods |
| Regulation 19 | Audit |
| Regulation 20 | Penalty |
| Regulation 21 | Power to exempt |
| FORM | For section 58A licensed warehouse |