Who is eligible for applying for manufacture and other operations in a bonded warehouse?

The following persons are eligible to apply for manufacture and other operations in a bonded warehouse - A person who has been granted a licence for a warehouse under Section 58 of the Customs Act, in accordance with Private Warehouse Licensing Regulations, 2016. A person can also make a combined application for a licence for a warehouse under Section 58, along with permission for undertaking manufacturing or other operations in the warehouse under Section 65 of the Act. The persons mentioned have to be a citizen of India or an entity incorporated or registered in India.

Can a factory which is solely into manufacturing goods, which are to be sold in the domestic market, eligible for applying for manufacture and other operations in a bonded warehouse?

The eligibility of a factory for manufacture and other operations in a bonded warehouse does not depend upon whether the final goods will be sold in the domestic market or exported. There is no quantitative restriction on the sale of finished goods in the domestic market. Any factory can avail a license under Section 58 of the Customs Act along with permission under Section 65 if they intend to import goods without upfront payment of Customs duty at the point of import and deposit them in the warehouse, either as capital goods or as inputs for further processing.

Is an existing factory which solely manufactured goods to be sold in the domestic market, eligible for application for manufacture and other operations in a bonded warehouse? How will the existing capital goods and inputs be accounted?

Yes. Any unit in Domestic Tariff Area (DTA) is eligible for making an application for manufacture and other operations in a bonded warehouse i.e. an old factory in DTA is eligible for applying. The accounting form prescribed for the units undertaking manufacture and other operations in a bonded warehouse provides for an accounting of DTA receipts. Thus the existing capital goods and inputs must be accounted in the accounting form prescribed. The form also provides for a remarks column in case certain remarks are to be entered.

Is manufacture and other operations in a bonded warehouse allowed in Public Bonded Warehouse licensed under Section 57 of the Customs Act?

No. At present, manufacture and other operations in a bonded warehouse is allowed only in a Private Bonded Warehouse licensed under Section 58 of the Customs Act.

Will a unit licensed under Section 65 and Section 58 of the Customs Act, 1962, be under the physical control of Customs?

No. There is no physical control of a unit licensed under Section 65 and Section 58 of the Customs Act, 1962, on a day to day basis. The unit will be subject to risk-based audits.

Can the license under Section 65 and Section 58 of the Customs Act, 1962, be obtained on bare land with identified boundaries or a built structure is imperative for obtaining the said license?

The regulations do not mandate that a fully enclosed structure is a prerequisite for grant of license. What is important is that the site or building is suitable for secure storage of goods and discharge of compliances, such as proper boundary walls, gate(s) with access control and personnel to safeguard the premises. Moreover, depending on the nature of goods used, the operations and the industry, some units may operate without fully closed structures. The Principal Commissioner/Commissioners of Customs will take into consideration the nature of premises, the facilities, equipment and personnel put in place for secure storage of goods, while considering grant of license.

Do we need to renew license under Section 58 or permission under Section 65?

The license and permission granted is valid unless it is cancelled or surrendered, or the license issued under Section 58 is cancelled or surrendered. Thus no renewal of the license under Section 58 or permission under Section 65 is required.

Can a unit undertaking manufacture and other operations in a bonded warehouse import capital goods without payment of duty? If yes, whether only BCD or both BCD and IGST on imports is covered? For how long is duty deferment available? Is interest payable after some time?

A unit licensed under Sections 58 and 65 can import capital goods and warehouse them without payment of duty. Manufacture and other operations in a bonded warehouse is a duty deferment scheme. Thus both BCD and IGST on imports stand deferred. In the case of capital goods, the import duties (both BCD and IGST) stand deferred till they are cleared from the warehouse for home consumption or are exported. The capital goods can be cleared for home consumption as per Section 68 read with Section 61 of the Customs Act on payment of applicable duty without interest. The capital goods can also be exported after use, without payment of duty as per Section 69 of the Customs Act. The duty deferment is without any time limitation.

Would any customs duty be payable on the goods manufactured in the bonded premises using the imported capital goods (on which duty has been deferred) and sold into the domestic tariff area?

The payment of duty on the finished goods is clarified in Paras 8 and 9 of the Circular No. 34/2019. Duty on the capital goods would be payable if the capital goods itself are cleared into the domestic market (home consumption). Thus the duty on the capital goods does not get incorporated on the finished goods. Thus no extra duty on finished goods cleared into DTA is payable on account of imported capital goods (on which duty has been deferred). Refer to the Bonded Manufacturing microsite for more details.

Can a unit undertaking manufacture and other operations in a bonded warehouse import inputs without payment of duty? If yes, whether only BCD or both BCD and IGST on imports is covered? For how long is duty deferment available? Is interest payable after some time?

Manufacture and other operations in a bonded warehouse is a duty deferment scheme. Thus both BCD and IGST on imports stand deferred. In the case of goods other than capital goods, the import duties (both BCD and IGST) stand deferred till they are cleared from the warehouse for home consumption, and no interest is payable on duty. In case the finished goods are exported, the duty on the imported inputs (both BCD and IGST) stands remitted i.e. they will not be payable. The duty deferment is without any time limitation. Refer to the Bonded Manufacturing microsite for more details.

Frequently Asked Questions (FAQs) – Invest India | Invest India

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谁有资格在保税仓库中申请制造和其他业务？
以下人员有资格在保税仓库中申请制造和其他操作-
- 根据2016年《私人仓库许可条例》，根据《海关法》第58条获得了仓库许可的人。
- 一个人还可以根据该法第58条联合申请仓库许可，并根据该法第65条获得在该仓库中从事制造或其他经营的许可。
上述人员必须是印度公民或在印度注册或注册的实体。

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在国内市场上出售的仅用于制造产品的工厂是否有资格在保税仓库中申请制造和其他业务？

工厂在保税仓库中进行制造和其他操作的资格并不取决于最终产品是在国内市场出售还是出口。在国内市场上销售成品没有数量限制。如果任何工厂打算在进口时不预先支付海关关税的情况下进口货物，并将其作为资本货物或输入货物，则可以按照《海关法》第58条获得许可，并获得第65条的许可。进一步处理。

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现有工厂仅生产制造的产品要在国内市场上出售，是否有资格在保税仓库中申请制造和其他操作？现有的资本货物和投入物将如何核算？

是的。国内关税区（DTA）中的任何单位都可以在保税仓库中提出制造和其他操作的申请，即DTA中的老厂可以申请。为在保税仓库中从事制造和其他业务的单位规定的会计表格规定了DTA收据的会计。因此，必须以规定的会计形式对现有的资本货物和投入物进行会计处理。如果要输入某些备注，该表格还提供了一个备注列。

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公共保税仓库中允许在保税仓库中进行制造和其他操作是否根据《海关法》第57条获得许可？

否。目前，只有在根据《海关法》第58条获得许可的私人保税仓库中才能在保税仓库中进行制造和其他操作。

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根据1962年海关法第65条和第58条获得许可的单位是否会受到海关的实际控制？

不可以。根据1962年海关法第65条和第58条获得许可的单位每天都没有受到实际控制。该部门将接受基于风险的审计。

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是否可以在具有明确边界的光秃秃的土地上获得1962年《海关法》第65条和第58条规定的许可证，或者必须获得建筑物才能获得该许可证？

该法规不要求完全封闭的结构是授予许可证的先决条件。重要的是，该场所或建筑物适合于安全地存储货物和履行合规要求，例如适当的边界墙，带有出入控制装置的大门以及用于保护场所的人员。此外，根据所用商品的性质，运营和行业的不同，某些单元可能没有完全封闭的结构运行。海关首席专员/专员将在考虑授予许可证的同时，考虑场所的性质，为安全存放货物而布置的设施，设备和人员。

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我们是否需要根据第58条续签许可或根据第65条续签许可？

授予的许可和许可是有效的，除非被取消或放弃，或者根据第58条发行的许可被取消或放弃。因此，不需要更新第58条下的许可或第65条下的许可。

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在保税仓库中从事制造和其他业务的单位可以不支付关税地进口资本货物吗？如果是，是否仅涵盖进口的BCD或BCD和IGST？可以延期多长时间？一段时间后需要支付利息吗？

根据第58和65条获得许可的单位可以进口资本货物并将其仓储，而无需缴纳关税。保税仓库中的制造和其他操作是一项延期计划。因此，进口的BCD和IGST均被推迟。就资本货物而言，进口关税（BCD和IGST）被推迟到从仓库清仓以供家庭消费或出口之前。根据《海关法》第61条阅读的第68条，可将基本货物清算用于家庭消费，并支付不计利息的适用关税。根据《海关法》第69条的规定，资本货物也可以在使用后出口，无需支付关税。延期没有任何时间限制。

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使用进口的资本货物（已递延关税）并出售到国内关税区的在保税场所生产的货物，是否应缴纳关税？

成品税应在第34/2019号通函第8和9段中阐明。如果资本货物本身被清除进入国内市场（住房消费），则应缴纳资本货物的关税。因此，资本货物的关税不纳入成品。因此，由于进口的资本货物（已递延关税），因此无需清算进入DTA的制成品的任何额外关税。有关更多详细信息，请参考“保税制造”微型站点。

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在保税仓库中从事制造和其他业务的单位可以在不缴纳关税的情况下进口货物吗？如果是，是否仅涵盖进口的BCD或BCD和IGST？可以延期多长时间？一段时间后需要支付利息吗？

保税仓库中的制造和其他操作是一项延期计划。因此，进口的BCD和IGST均被推迟。对于非资本货物以外的货物，进口关税（包括BCD和IGST）被推迟到从仓库清仓以供家庭消费之前，并且无需支付任何利息。如果成品出口，则免除进口投入品（BCD和IGST）的关税，即将不予支付。延期没有任何时间限制。
有关更多详细信息，请参考“保税制造”微型站点。

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有什么问题吗

谁有资格在保税仓库中申请制造和其他业务？

在国内市场上出售的仅用于制造产品的工厂是否有资格在保税仓库中申请制造和其他业务？

现有工厂仅生产制造的产品要在国内市场上出售，是否有资格在保税仓库中申请制造和其他操作？现有的资本货物和投入物将如何核算？

公共保税仓库中允许在保税仓库中进行制造和其他操作是否根据《海关法》第57条获得许可？

根据1962年海关法第65条和第58条获得许可的单位是否会受到海关的实际控制？

是否可以在具有明确边界的光秃秃的土地上获得1962年《海关法》第65条和第58条规定的许可证，或者必须获得建筑物才能获得该许可证？

我们是否需要根据第58条续签许可或根据第65条续签许可？

在保税仓库中从事制造和其他业务的单位可以不支付关税地进口资本货物吗？如果是，是否仅涵盖进口的BCD或BCD和IGST？可以延期多长时间？一段时间后需要支付利息吗？

使用进口的资本货物（已递延关税）并出售到国内关税区的在保税场所生产的货物，是否应缴纳关税？

在保税仓库中从事制造和其他业务的单位可以在不缴纳关税的情况下进口货物吗？如果是，是否仅涵盖进口的BCD或BCD和IGST？可以延期多长时间？一段时间后需要支付利息吗？