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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誰有資格在保稅倉庫中申請製造和其他業務？
以下人員有資格在保稅倉庫中申請製造和其他操作-
- 根據2016年《私人倉庫許可條例》，根據《海關法》第58條獲得了倉庫許可的人。
- 一個人還可以根據該法第58條聯合申請倉庫許可，並根據該法第65條獲得在該倉庫中從事製造或其他經營的許可。
上述人員必須是印度公民或在印度註冊或註冊的實體。

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在國內市場上出售的僅用於製造商品的工廠是否有資格在保稅倉庫中申請製造和其他操作？

工廠在保稅倉庫中進行製造和其他操作的資格並不取決於最終產品是在國內市場出售還是出口。在國內市場上銷售成品沒有數量限制。如果任何工廠打算在進口時不預先支付海關關稅的情況下進口貨物，並將其作為資本貨物或輸入貨物，則可以按照《海關法》第58條獲得許可，並獲得第65條的許可。進一步處理。

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現有工廠僅生產製造的產品要在國內市場上出售，是否有資格在保稅倉庫中申請製造和其他操作？現有的資本貨物和投入物將如何核算？

是的。國內關稅區（DTA）中的任何單位都可以在保稅倉庫中提出製造和其他操作的申請，即DTA中的老廠可以申請。為在保稅倉庫中從事製造和其他業務的單位規定的會計表格規定了DTA收據的會計。因此，必須以規定的會計形式對現有的資本貨物和投入物進行會計處理。如果要輸入某些備註，該表格還提供了一個備註列。

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公共保稅倉庫中允許在保稅倉庫中進行製造和其他操作是否根據《海關法》第57條獲得許可？

否。目前，只有在根據《海關法》第58條獲得許可的私人保稅倉庫中才能在保稅倉庫中進行製造和其他操作。

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根據1962年海關法第65條和第58條獲得許可的單位是否會受到海關的實際控制？

不可以。根據1962年海關法第65條和第58條獲得許可的單位每天都沒有受到實際控制。該部門將接受基於風險的審計。

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是否可以在具有明確邊界的光禿禿的土地上獲得1962年《海關法》第65條和第58條規定的許可證，或者必須獲得建築物才能獲得該許可證？

該法規不要求完全封閉的結構是授予許可證的先決條件。重要的是，該場所或建築物適合於安全地存儲貨物和履行合規要求，例如適當的邊界牆，帶有出入控制裝置的大門以及用於保護場所的人員。此外，根據所用商品的性質，運營和行業的不同，某些單元可能沒有完全封閉的結構運行。海關首席專員/專員將在考慮授予許可證的同時，考慮場所的性質，為安全存放貨物而佈置的設施，設備和人員。

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我們是否需要根據第58條續簽許可或根據第65條續簽許可？

授予的許可和許可是有效的，除非被取消或放棄，或者根據第58條發行的許可被取消或放棄。因此，不需要更新第58條下的許可或第65條下的許可。

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在保稅倉庫中從事製造和其他業務的單位可以不支付關稅地進口資本貨物嗎？如果是，是否僅涵蓋進口的BCD或BCD和IGST？可以延期多長時間？一段時間後需要支付利息嗎？

根據第58和65條獲得許可的單位可以進口資本貨物並將其倉儲，而無需繳納關稅。保稅倉庫中的製造和其他操作是一項延期計劃。因此，進口的BCD和IGST均被推遲。就資本貨物而言，進口關稅（BCD和IGST）被推遲到從倉庫清倉以供家庭消費或出口之前。根據《海關法》第61條閱讀的第68條，可將基本貨物清算用於家庭消費，並支付不計利息的適用關稅。根據《海關法》第69條的規定，資本貨物也可以在使用後出口，無需支付關稅。延期沒有任何時間限制。

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使用進口的資本貨物（已遞延關稅）並出售到國內關稅區的在保稅場所生產的貨物，是否應繳納關稅？

成品稅應在第34/2019號通函第8和第9段中闡明。如果資本貨物本身被清除進入國內市場（住房消費），則應繳納資本貨物的關稅。因此，資本貨物的關稅不納入成品。因此，由於進口的資本貨物（已遞延關稅），因此無需清算進入DTA的製成品的任何額外關稅。有關更多詳細信息，請參考“保稅製造”微型站點。

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在保稅倉庫中從事製造和其他業務的單位可以在不繳納關稅的情況下進口貨物嗎？如果是，是否僅涵蓋進口的BCD或BCD和IGST？可以延期多長時間？一段時間後需要支付利息嗎？

保稅倉庫中的製造和其他操作是一項延期計劃。因此，進口的BCD和IGST均被推遲。對於非資本貨物以外的貨物，進口關稅（包括BCD和IGST）被推遲到從倉庫清倉以供家庭消費之前，並且無需支付任何利息。如果成品出口，則免除進口投入品（BCD和IGST）的關稅，即將不予支付。延期沒有任何時間限制。
有關更多詳細信息，請參考“保稅製造”微型站點。

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有什麼問題嗎

誰有資格在保稅倉庫中申請製造和其他業務？

在國內市場上出售的僅用於製造商品的工廠是否有資格在保稅倉庫中申請製造和其他操作？

現有工廠僅生產製造的產品要在國內市場上出售，是否有資格在保稅倉庫中申請製造和其他操作？現有的資本貨物和投入物將如何核算？

公共保稅倉庫中允許在保稅倉庫中進行製造和其他操作是否根據《海關法》第57條獲得許可？

根據1962年海關法第65條和第58條獲得許可的單位是否會受到海關的實際控制？

是否可以在具有明確邊界的光禿禿的土地上獲得1962年《海關法》第65條和第58條規定的許可證，或者必須獲得建築物才能獲得該許可證？

我們是否需要根據第58條續簽許可或根據第65條續簽許可？

在保稅倉庫中從事製造和其他業務的單位可以不支付關稅地進口資本貨物嗎？如果是，是否僅涵蓋進口的BCD或BCD和IGST？可以延期多長時間？一段時間後需要支付利息嗎？

使用進口的資本貨物（已遞延關稅）並出售到國內關稅區的在保稅場所生產的貨物，是否應繳納關稅？

在保稅倉庫中從事製造和其他業務的單位可以在不繳納關稅的情況下進口貨物嗎？如果是，是否僅涵蓋進口的BCD或BCD和IGST？可以延期多長時間？一段時間後需要支付利息嗎？