Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019

Oct 03, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs on October 01, 2019, has published the Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019 to further amend the Warehouse (Custody and Handling of Goods) Regulation, 2016.

In the Warehouse (Custody and Handling of Goods) Regulations, 2016, after regulation 14, the following regulation will be added, namely:

Regulation 15: Non applicability of regulations in certain cases: Nothing contained in these regulations shall apply to a warehouse operating 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.

They shall come into force on the date of their publication in the Official Gazette.

[Notification No. 70/2019-Customs (N.T.)]


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