{"id":220872,"date":"2019-10-15T15:30:11","date_gmt":"2019-10-15T10:00:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=220872"},"modified":"2019-10-15T14:43:50","modified_gmt":"2019-10-15T09:13:50","slug":"cbic-and-customs-launch-scheme-to-attract-investments-and-strengthen-make-in-india","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/15\/cbic-and-customs-launch-scheme-to-attract-investments-and-strengthen-make-in-india\/","title":{"rendered":"CBIC and Customs launch scheme to attract investments and strengthen Make in India"},"content":{"rendered":"

Central Board of Indirect Taxes and Customs has launched a revamped and streamlined programme to attract investments into India and strengthen\u00a0Make in India\u00a0<\/em>through manufacture and other operations under the bond scheme, under Customs Act, 1962.<\/span><\/strong><\/p>\n

Section 65 of the Customs Act, 1962 enables the conduct of manufacture and other operations in a customs bonded warehouse.<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The scheme has been modernized with clear and transparent procedures, simplified compliance requirements ICT-based documentation and account keeping, by the issue of Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019 and Circular 34\/2019 both dated 01 October 2019.<\/p>\n

The main features of the scheme are as below –<\/p>\n

    \n
  1. A single application cum approval form prescribed for uniformity of practice. The jurisdictional Commissioner of Customs will function as a single point of approval to set up and oversee the operations of such units.<\/li>\n
  2. No geographical limitation on where such units can be set up.<\/li>\n
  3. The unit can import goods (both inputs and capital goods) under a customs duty deferment program. The duties are fully remitted if the processed goods are exported.<\/li>\n
  4. There will be no interest liability and units will benefit through improved liquidity.<\/li>\n
  5. GST compliant goods can be procured from the domestic market for use in the manufacture and other operations in a section 65 unit.<\/li>\n
  6. A single digital account has been prescribed for ease of doing business and easy compliance.<\/li>\n
  7. \u00a0The scheme would also enable efficient capacity utilization, as there is no limit on the quantum of clearances that can be exported or cleared to the domestic market.<\/li>\n<\/ol>\n

    CBIC has collaborated with\u00a0Invest India\u00a0<\/em>to launch a dedicated microsite for providing information and promoting the scheme and for the facilitation of investors. The site can be accessed at https:\/\/www.investindia.gov.in\/bonded-manufacturing<\/a><\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The scheme is expected to play a critical role in promoting investments in India and in enhancing ease of doing business. It can enable the \u2018Make in India\u2019 programme, encourage exports, create hubs for electronics assembly, repair & refurbishment operations, inward and outward processing, facilitate global e-commerce hubs, etc.<\/p>\n

    \n

    [Press Release dt. 15-10-2019]<\/strong><\/p>\n

    Ministry of Finance<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Central Board of Indirect Taxes and Customs has launched a revamped and streamlined programme to attract investments into India and strengthen\u00a0Make in <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[30789,37928,31239,37927],"class_list":["post-220872","post","type-post","status-publish","format-standard","hentry","category-hot_off_the_press","category-news","tag-central-board-of-indirect-taxes-and-customs","tag-customs-bonded-warehouse","tag-investments","tag-make-in-india"],"yoast_head":"\nCBIC and Customs launch scheme to attract investments and strengthen Make in India | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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