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Circular No. 3 /2019-Customs
F. No: 484/03/2015-LC
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
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North Block, New Delhi
Dated 31% January, 2019
To,
All Principal Chief Commissioners/Chief Commissioners of Customs,
All Principal Commissioners/Commissioners of Customs.
Madam/Sir,
Subject: Procedure to be followed in cases of manufacturing or other operations
undertaken in bonded warehouses under section 65 of the Customs Act - reg.


Representations have been received from the trade and industry with regards to
Circular 38/2018-Customs dated 18.10.2018 issued on the above subject, stating that they
were hitherto permitted to undertake certain operations to fulfil a statutory obligation such as
Labelling/affixing RSP etc. under Section 65 of the Customs Act, 1962 in a public bonded
warehouse, licensed under section 57 of the Act, ibid. However Circular 38/2018 has
clarified that those operations under Section 65 should be undertaken in private bonded
warehouses licensed under Section 58 of the Act thereby disallowing such operations in a
Public Bonded warehouse. They have requested for relief in this regard to ease the difficulties
being faced by the trade.
2s The representations have been examined. They contain the common request to permit
operations required for compliance with labelling/ packing requirements under legislations
pertaining to legal metrology, FSSAI, DGFT, State Excise laws etc. The request is on the
ground of convenience, economies of scale, reducing transaction cost and past practice.
3. In view of the above, Board has decided to allow labelling/ fixing RSP etc. to fulfil
statutory compliance requirements in all Customs Bonded Warehouse without the
requirement of taking permission under Section 65 of the Customs Act.
4, Circular 38/2018-Customs dated 18.10.2018 stands modified to the above extent.
3. Clarification required, if any, may be sought from the Board.
6. Hindi version follows. ee
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(Temsunaro Jamir
Joint Commissioner (ICD)
circulars no 03 2019 | iKargos