Manufacture and Other Operations in Warehouse Regulations, 2019

Jun 20, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on June 19, 2019, has published the Manufacture and Other Operations in Warehouse Regulations, 2019, in supersession of the Manufacture and Other Operations in Warehouse Regulations, 1966, except as respects things done or omitted to be done before such supersession.

Ø  Eligibility for application for operating under these regulations: The following persons shall be eligible to apply for operating under these regulations:

(i)      A person who has been granted a licence for a warehouse under section 58 of the Customs Act, 1962, which specifies the Licensing of private warehouses, in accordance with the Private Warehouse Licensing Regulations, 2016 which were notified by the Central Government in the Gazette of India vide Notification No. G.S.R 518 (E), dated May 14, 2016.

(ii)    A person who applies for a licence for a warehouse under Section 58 of the Act, along with permission for undertaking manufacturing or other operations in the warehouse under section 65 which specifies the Manufacture and other operations in relation to goods in a warehouse.

Ø  Application for permission:

Application for permission shall be made to the Principal Commissioner of Customs or the Commissioner of Customs.

Ø  Grant of permission:

Upon due verification of the application, the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, will grant permission to operate.

Ø  Audit: The proper officer may conduct audit of a unit operating.

Ø  Validity of permission: Any permission granted will remain valid unless it is cancelled or surrendered.

Ø  Penalty:

If any person contravenes any of the provisions of these regulations, or abets such contravention or fails to comply with any of the provisions of these regulations, he shall be liable to pay a penalty in accordance with the provisions of the Act.

[Notification No. 44/2019-Customs (N.T.)]

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