Circular No.ES/ 152 / 2016-17 October 21, 2016
To: Members of the Council
Sub: Procedure regarding Special Warehouses/Duty Free Shops
Dear Member,
This is to inform you that the Office of the Commissioner of Customs (Ballard Estate) has issued Public Notice No. 139/2016 dated 19.10.2016 about the Special Warehouse (Custody & Handling of Goods) Regulations, 2016 that prescribes maintenance of a computerized system of accounting. Accordingly, a system of accounting of receipt, storage, operations and removal of goods with regard to Duty Free Shops/Special Warehouses
In this connection, attention is invited to the Board’s Circular No. 32/2016-Customs dated 13.07.2016 on the following points;
- The maintenance of records of goods deposited in a special warehouses should be only in digital form.
- The software for maintenance of electronic records must incorporate the feature of audit trail- which means a secure, computer-generated and time-stamped electronic record.
- It must allow for reconstruction of the course of events on the creation, modification or deletion of an e-record.
- The monthly returns may be filed as a paper copy or in digital form, as preferred by the licensee (digital form means a pen drive or CD). The monthly returns need not include details of sales to individual passengers.
- The procedures prescribed for receipt of goods in the warehouses and their removal from these must be followed. Under Customs escort, goods can be removed from a special warehouse to duty-free shops or loaded on a scheduled commercial airline for sale to passengers going abroad, as in flight duty-free shop sales.
For more information, you may refer the Public Notice and Circular.
Members are requested to make note of the above.
Thanking you,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
