SPECIAL WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016

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The Tax Publishers SPECIAL WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016 [M.F. (D.R.) Notification No. 69/2016-Cus. (N.T.), dated 14-5-2016] In exercise of the powers conferred by section 157 read with section 58A and sub-section (2) of Section 73A of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely :- REGULATION 1. Short Title and commencement. (1) These Regulations shall be called as the Special Warehouse (Custody and Handling of Goods) Regulations, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. REGULATION 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)Controller of Certifying Authorities means the authority appointed under sub-section (1) of section 17 of the Information Technology Act, 2000 (21 of 2000); (d)section means 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 as respectively assigned to them in the Act. REGULATION 3. Appointment of warehouse keeper.(1) A licensee shall appoint a warehouse keeper who has experience in warehousing operations and customs procedures, to discharge functions under these regulations on his behalf. (2) The warehouse keeper shall obtain a digital signature from authorities licensed by the Controller of Certifying Authorities for filing electronic documents required under the Act, rules or regulations made thereunder. REGULATION 4. Facilities, equipment and personnel.A licensee shall provide at the warehouse in respect of which a licence has been issued, - (a)such facilities, equipment and personnel as are sufficient to control access to the warehouse and provide secure storage of the goods in it, including - SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

SPECIAL WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016

[M.F. (D.R.) Notification No. 69/2016-Cus. (N.T.), dated 14-5-2016]

In exercise of the powers conferred by section 157 read with section 58A and sub-section (2) of Section 73A of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely :-

REGULATION 1. Short Title and commencement. (1) These Regulations shall be called as the Special Warehouse (Custody and Handling of Goods) Regulations, 2016.

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

REGULATION 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)Controller of Certifying Authorities means the authority appointed under sub-section (1) of section 17 of the Information Technology Act, 2000 (21 of 2000);

(d)section means 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 as respectively assigned to them in the Act.

REGULATION 3. Appointment of warehouse keeper.(1) A licensee shall appoint a warehouse keeper who has experience in warehousing operations and customs procedures, to discharge functions under these regulations on his behalf.

(2) The warehouse keeper shall obtain a digital signature from authorities licensed by the Controller of Certifying Authorities for filing electronic documents required under the Act, rules or regulations made thereunder.

REGULATION 4. Facilities, equipment and personnel.A licensee shall provide at the warehouse in respect of which a licence has been issued, -

(a)such facilities, equipment and personnel as are sufficient to control access to the warehouse and provide secure storage of the goods in it, including -