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Circular No.53 /2018-Customs
F. No: 473/03/2017-LC
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
Of He fe 2s 2 fe oie 2s 2s ie oe
North Block, New Delhi
Dated 28" December 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs
All Principal Commissioners/Commissioners of Customs
Subject: Procedure to be followed in cases of manufacturing or other operations
undertaken in bonded warehouses under section 65 of the Customs Act - reg.


Madan/Sir,
Please refer to Circular 38/2018 customs dated 18.10.2018 issued on the above
subject. Certain sections of trade have represented that that they were hitherto permitted to
undertake operations under Section 65 of the Customs Act, 1962 in a public bonded
warehouse, licensed under section 57 of the Act, ibid. The jurisdictional customs authorities
have not renewed their permission to undertake section 65 operations in a public bonded
warehouse, in view of Circular 38/2018. This has jeopardized their packing operations and
put the trade in difficulty. They have requested for relief in this regard to ease the difficulty of
trade.
ae The matter has been examined. Circular 38/2018 was issued to streamline the
operations under Section 65 of the Customs Act, 1962, including the process of application,
maintenance of records, manner of discharging duty liability of imported goods and resultant
products etc. vide the Circular, it was clarified that operations under Section 65 should be
undertaken in private bonded warehouses licensed under Section 58 of the Act.
3. In this connection, to enable a proper examination of the matter without sudden
disruption to any activities that were permitted in the past under Section 65, Board has
decided to allow operations under section 65 to be continued in public bonded warehouses up
to 31% January 2019, in respect of such operations and for such operators, who had been
permitted such facility by jurisdictional authorities, as on the date of issue of Circular
38/2018-Customs dated 18.10.2018.
4. Clarification required, if any, may be sought from the Board
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(Temsunaro Jamir)
Joint Commissioner (ICD)
5. Hindi version follows.
circulars no 53 2018 | iKargos