Executive Summary:
This notification introduces the Manufacture and Other Operations in Warehouse Regulations, 2019, which are issued under Section 157 and Section 65 of the Customs Act, 1962. These regulations supersede the 1966 regulations, except for actions taken before this supersession. The regulations define eligibility, application, and operational guidelines for manufacturing or other operations within warehouses. They came into force on the date of their publication in the Official Gazette: June 19, 2019.
Key Points / Main Content:
* **General Information:**
* These regulations are called the Manufacture and Other Operations in Warehouse Regulations, 2019.
* They came into force on June 19, 2019.
* These regulations supersede the Manufacture and Other Operations in Warehouse Regulations, 1966, except for actions taken or omitted before the supersession.
* **Definitions:**
* "Act" refers to the Customs Act, 1962.
* "Bond officer" means the customs officer in charge of a warehouse.
* "Section" refers to the section of the Act.
* Terms used but not defined in these regulations hold the same meanings as in the Act.
* **Eligibility:**
* Persons with a warehouse license under Section 58 of the Act, according to the Private Warehouse Licensing Regulations, 2016, are eligible.
* Applicants for a warehouse license under Section 58, along with permission for manufacturing operations under Section 65, are also eligible.
* **Application and Permission:**
* Applications to operate under these regulations must be made to the Principal Commissioner of Customs or the Commissioner of Customs.
* Permission is granted after verifying the application, provided the applicant:
* Holds a warehouse license under Section 58 of the Act, according to the Private Warehouse Licensing Regulations, 2016.
* Maintains digital records of goods' receipt and removal, furnishing them monthly to the bond officer.
* Executes a bond.
* Informs the input-output norms for raw materials and final products, including any revisions.
* **Audit, Validity, and Penalties:**
* The proper officer may audit units operating under Section 65.
* Permission remains valid unless cancelled or surrendered, or if the license under Section 58 is cancelled or surrendered.
* Contravention of these regulations may result in penalties as per the Act.
Impact Analysis
Central Board of Indirect Taxes and Customs
* Impact: Responsible for making and enforcing the regulations, and ensuring compliance.
* Action Required: Implement and oversee the regulations, provide guidance to customs officers, and address any issues that arise.
Principal Commissioners of Customs / Commissioners of Customs
* Impact: Responsible for processing applications, granting permissions, and overseeing compliance within their jurisdiction.
* Action Required: Verify applications, grant permissions to eligible persons, and ensure adherence to the regulations.
Bond Officers
* Impact: Directly involved in monitoring warehouse operations and ensuring compliance with the regulations.
* Action Required: Receive and review monthly accounts of goods, conduct inspections, and report any violations.
Warehouse License Holders/Applicants
* Impact: Must comply with the new regulations to continue or begin operating under Section 65 of the Customs Act.
* Action Required: Apply for permission, maintain digital records, execute bonds, inform input-output norms, and comply with audit requirements.
Key Entities Referenced
Customs Act, 1962: The primary legislation governing customs regulations and duties in India, referenced throughout the notification.
Central Board of Indirect Taxes and Customs: The apex body responsible for formulation of policy concerning indirect taxes, including customs, and referred to as 'Board'.
Manufacture and Other Operations in Warehouse Regulations, 2019: The main subject of the notification, these regulations govern manufacturing and other operations within warehouses.
Private Warehouse Licensing Regulations, 2016: Regulations governing the licensing of private warehouses, which are relevant to eligibility for operating under the 2019 regulations.
Section 157 of the Customs Act, 1962: Section of the Customs Act conferring powers to make regulations.
Section 65 of the Customs Act, 1962: Section of the Customs Act related to undertaking manufacturing or other operations in the warehouse.
Principal Commissioner of Customs: An authority who is responsible for granting permission to operate under these regulations.
Commissioner of Customs: An authority who is responsible for granting permission to operate under these regulations.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi -[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 366] ubZ fnYyh] cq/okj] twu 19] 2019@T;s"B 29] 1941
No. 366] NEW DELHI, WEDNESDAY, JUNE 19, 2019/JYAISTHA 29, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 19 जून, 2019
सससस..ंं..ंं 44444444////2222000011119999----ससससीीीीममममााााशशशश(cid:15)(cid:15)ुु(cid:15)(cid:15)ुु कककक ((((गगगगै.ै.ै.ै.टटटटेे..ेे..))))
ससससाााा....ककककाााा....ििििनननन.... 444433335555((((अअअअ))))....—सीमाशु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:27) धारा 65 के साथ प ठत धारा 157 के
तहत %द& शि’य( का %योग करत े +ए और मै/यूफै2चर एंड अदर ऑपरेश/स इन वये र हाउस रेगूलेश/स, 1966 का
अिध:मण करते +ए, ऐसे अिध:मण से पूव = क(cid:27) गई बात( को छोड़कर के/Aीय अ%BयC कर एवं सीमाशु(cid:6)क बोड = (एतिDमन
पEात िजसे “बोड”= स ेसंदGभत (cid:4)कया गया ह)ै , एतदI् ारा, िनJिलिखत िविनयम बनाता ह,ैयथाः-
1111.... ससससििंंििंं (cid:25)(cid:25)(cid:25)(cid:25)(cid:26)(cid:26)(cid:26)(cid:26) शशशशीीीीषषषषकककक(cid:28)(cid:28)(cid:28)(cid:28) औऔऔऔरररर (cid:31)(cid:31)(cid:31)(cid:31)ाााारररर भभभभ- (1) इन िविनयम( को मै/यूफै2चर एडं अदर ऑपरेश/स इन वेयर हाउस रेगूलशे /स, 2019 कहा
जाएगा।
(2) य ेिविनयम सरकारी राजपN म Oअपने %काशन क(cid:27) तारीख से लागू ह(गे।
2222.... पपपप$$$$ररररभभभभााााषषषषााााएएएए--ंं--ंं (1) इन िविनयम( म,O जब तक (cid:4)क संदभ =स ेअ/यथा अपेिCत न हो,-
(क) “अिधिनयम” से अिभ%ाय सीमाशु(cid:6)क अिधिनयम, 1962 (1962 का 52) से ह।ै
(ख) “बॉ/ड अिधकारी” से अिभ%ाय (cid:4)कसी वेयर हाउस के सीमाशु(cid:6)क- %भारी अिधकारी से ह।ै
(ग) “धारा” से अिभ%ाय उ’ अिधिनयम क(cid:27) धारा स ेहै।
(2) ऐस ेशRद और अिभSि’याँ िजनका यहाँ तो %योग +आ हो ल(cid:4)े कन इन िविनयम( प रभािषत न (cid:4)कए गए ह(, का वही अथ =
होगा जो उ’ अिधिनयम मO इनके िलए :मशः (cid:4)दय़ा गया हो।
3333.... इइइइनननन ििििववववििििननननययययमममम)))) ककककेेेे अअअअततंंततंं गगगगतत(cid:28)(cid:28)तत(cid:28)(cid:28) (cid:31)(cid:31)(cid:31)(cid:31)चचचचााााललललनननन हहहहतततेेतेे ुु ुु आआआआववववददेेददेे नननन 0000ककककएएएए जजजजाााानननन ेे ेे ककककेेेे ििििललललएएएए पपपपाााा(cid:7)(cid:7)(cid:7)(cid:7)तततताााा---- इन िविनयम( के अतं ग=त %चालन हते ु आवेदन
करने के िलए िनJिलिखत Sि’ पाN ह(ग-े
(i) ऐसा कोई Sि’ िजसको %ाइवटे वेयर हाउस लाइसYO सग रेगूलशे /स, 2016, िजसे के/A सरकार Iारा सा.का.िन. स.ं
518(अ), (cid:4)दनांक 14 मई, 2016 के तहत भारत के राजपN, असाधारण, के भाग II, ख]ड -3, उप-ख]ड (i) के तहत
2917 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
%कािशत (cid:4)कया गया था, के अनुसार उ’ अिधिनयम क(cid:27) धारा 58 के अंतग=त (cid:4)कसी वेयर हाउस का लाइससO (cid:4)दया
गया हो।
(ii) ऐसा कोई Sि’ जो उ’ अिधिनयम क(cid:27) धारा 65 के अंतग=त (cid:4)कसी वेयर हाउस म O िविनमा=ण काय= करने या अ/य
कोई काय= करने क(cid:27) अनमु ित के साथ-साथ उ’ अिधिनयम क(cid:27) धारा 58 के अतं ग=त (cid:4)कसी वेयर हाउस के िलए
लाइससO के िलए आवेदन कर रहा हो।
4444.... अअअअननननममममुुुु िििितततत ककककेेेे ििििललललएएएए आआआआववववददेेददेे नननन---- इन िविनयम( के अंतग=त %चालन हते ु कोई भी आवदे न %धान आयु’, सीमाशु(cid:6)क या आय’ु ,
सीमाशु(cid:6)क, जसै ी भी ि^थित हो, के पास (cid:4)कया जाएगा।
5555.... अअअअननननममुुममुु िििितततत (cid:31)(cid:31)(cid:31)(cid:31)ददददाााानननन 0000ककककययययाााा जजजजााााननननाााा---- िविनयम 4 के अनसु ार (cid:4)कए गए (cid:4)कसी भी आवेदन क(cid:27) सBयापन करन े के बाद %धान आयु’,
सीमाशु(cid:6)क या आय’ु , सीमाश(cid:6)ु क, जैसी भी ि^थित हो, इन िविनयम( के %ावधान( के अतं ग=त %चालन क(cid:27) अनुमित (cid:4)कसी ऐस े
Sि’ को दगे ा-
(i) िजसको %ाइवेट वेयर हाउस लाइसOसी रेगलू ेश/स, 2016 के अनुसार, उ’ अिधिनयम क(cid:27) धारा 58 के अतं ग=त (cid:4)कसी
वेयर हाउस के िलए लाइससO (cid:4)दया गया हो।
(ii) जो इस बात क(cid:27) वचन दते ा हो (cid:4)क माल को %ा_ करन े और उसका िन^तारण करन े का लेखा-जोखा िडजीटल फॉम= म O
ऐसे फॉम‘ट म O Sवि^थत रखेगा जो (cid:4)क िविनaदb (cid:4)कया गया हो और वह उसको बॉ/ड अिधकारी के समC मािसक
आधार पर उपलRध कराता रहगे ा।
(iii) ऐसे फॉम‘ट म Oकोई बॉ/ड भरता हो जो िनaदb (cid:4)कया जाए।
(iv) इस बात का वचन दते ा ह ै(cid:4)क जब भी जcरी होगा वह कd ेमाल और इसके अंितम उBपाद के इनपटु -आउटपुट नॉeस =
के बारे मO बताएगा और य(cid:4)द उसमO कोई प रवत=न होता ह ैतो इस %कार संशोिधत नॉeस =के बारे मO सिू चत करेगा।
6666.... ललललखखेेखखेे ाााा----पपपपररररीीीी(cid:25)(cid:25)(cid:25)(cid:25)ााााःःःः धारा 65 के अंतग=त %चािलत (cid:4)कसी %चािलत इकाई क(cid:27) लेखा-परीCा सीमाशु(cid:6)क अिधिनयम के %ावधान( के
अनसु ार तथा उसके अंतग=त बनाए गए िनयम( के अनसु ार (cid:4)कसी उपय’ु अिधकारी Iारा (cid:4)कया जाएगा।
7777.... अअअअननननममममुुुु िििितततत कककक5555 ववववैधैधैधैधतततताााा---- इस अिधिनयम के %ावधान( तथा इसके अंतग=त बनाए गए िनयम( के अनसु ार िविनयम 5 के अंतग=त दी
गई कोई अनमु ित तब तक वैध रहगे ी जब तक (cid:4)क इसे रf या वापस नहg कर (cid:4)दया जाता ह ै या धारा 58 के अंतग=त जारी
लाइससO को रf या वापस नहg कर (cid:4)दया जाता ह।ै
8888.... शशशशाााािििि8888तततत- य(cid:4)द कोई Sि’ इन िविनयम( के (cid:4)कसी %ावधान का उ(cid:6)लंघन करता ह ैया ऐस ेउ(cid:6)लंघन के िलए दiु % े रत करता ह ै
या इन िविनयम( के %ावधान( का पालन नहg कर पाता ह ै तो वह उ’ अिधिनयम के %ावधान( के अनुसार शाि^त का भागी
होगा।
[फा. सं. 484/03/2015-एलसी(पाट=)]
गुंजन कुमार वमा,= अवर सिचव
ननननोोोोटटटट :::: %धान अिधसूचना सं. 155/1966-सीमाशु(cid:6)क, (cid:4)दनाकं 30 जुलाई, 1966 को सा.का.िन. 1174(अ) (cid:4)दनांक 30 जुलाई,
1966 के तहत भारत के राजपN, असाधारण म O%कािशत (cid:4)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 19th June, 2019
No. 44/2019-Customs (N.T.)
G.S.R. 435(E).—In exercise of the powers conferred under section 157 read with section 65 of the
Customs Act, 1962 (52 of 1962), and 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, the Central
Board of Indirect Taxes and Customs (hereinafter referred as “Board”) hereby makes the following
regulations, namely:—¹Hkkx IIµ[k.M 3(i)]º Hkkjr dk jkti=k % vlk/kj.k 3
1. Short title and commencement. - (1) These regulations may be called the Manufacture and Other
Operations in Warehouse Regulations, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions. – (1) In these regulations, unless the context otherwise requires, -
(a) "Act" means the Customs Act, 1962 (52 of 1962);
(b) “bond officer” means an officer of customs in-charge of a warehouse;
(c) “section” means the section of the Act;
(2) The words and expressions used herein and not defined in these regulations but defined in the Act shall
have the same meanings respectively as assigned to them in the Act.
3. 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 Act, in accordance
with the Private Warehouse Licensing Regulations, 2016 which were notified by the Central
Government in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-Section (i), vide the
number G.S.R 518 (E), dated the 14th May, 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 Act.
4. Application for permission. – 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.
5. Grant of permission. - Upon due verification of the application made as per regulation 4, the Principal
Commissioner of Customs or the Commissioner of Customs, as the case may be, shall grant permission to
operate under the provisions of these regulations to a person, who -
(i) has been granted a licence for a warehouse under Section 58 of the Act, in accordance with Private
Warehouse Licensing Regulations, 2016;
(ii) undertakes to maintain accounts of receipt and removal of goods in digital form in such format as
many be specified and furnish the same to the bond officer on monthly basis;
(iii) undertakes to execute a bond in such format as may be specified.
(iv) undertakes to inform the input-output norms, wherever considered necessary, for raw materials and
the final products and to inform the revised input-output norms in case of change therein.
6. Audit: The proper officer may conduct audit of a unit operating under section 65 in accordance with the
provisions of the Customs Act and the rules made thereunder.
7. Validity of permission. – Any permission granted under regulation 5 shall 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.
8. 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.
[F. No. 484/03/2015-LC (Pt.)]
GUNJAN KUMAR VERMA, Under Secy.
Note : The principal notification No.155/1966-Customs, dated the 30th July 1966 was published in the
Gazette of India, Extraordinary vide number G.S.R. 1174(E), dated the 30th July 1966.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.