Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019

Oct 03, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 01, 2019, has published the Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019 in supersession of the Manufacture and Other Operations in Warehouse Regulations, 2019, except as respects things done or omitted to be done before such supersession.

These regulations will apply to such units that operate under section 65 of the Customs Act, 1962, which specifies the procedure for carrying out the manufacture and other operations in relation to goods in a warehouse, or to the units applying for permission to operate under section 65 of the Customs Act, 1962.

Ø  Eligibility for application for operating under these regulations:

(1)  The following persons shall be eligible to apply for operating under these regulations:

(i)                person who has been granted a licence for a warehouse under section 58 of the Customs Act, 1962, which talks about the Licensing of private warehouses, in accordance with Private Warehouse Licensing Regulations, 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 of the Customs Act, 1962.

(2)    An application for operating under these regulations shall be made to the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, along with an undertaking to maintain accounts; execute a bond and inform the input-output norms.

Ø  The permission to operate under the provisions of these regulations will remain valid unless it is cancelled or surrendered, or the license issued under section 58 is cancelled or surrendered, in terms of the provisions of the Act or the rules and regulations made thereunder.

Ø  If a person contravenes any of the provisions of these regulations or abets such contravention or fails to comply with any of the provision of these regulations, he shall be liable to a penalty in accordance with the provisions of the Customs Act, 1962.

They shall come into force on the date of their publication in the official gazette.

[Notification 69/2019-Customs (N.T.)]


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