MOOWR 2019

Case Study

Base Approvals

  • Bonded W/H License & Inbound Manufacturing License​
  • Port Wise Triple Duty Bond along with transit insurance
  • Obtaining and Activation of Port Code for Bonded W/H

    • Sales To​ Exports and DTA

  • Customs Clearance from Ports (direct Imports)​​
  • Inter Unit Transfer from SEZ / FTZ​
  • Receipts from Bonded Warehouse (Bond to Bond Transfer)​

    • Re-Warehousing process

  • Re-Warehousing for goods received from Ports (Direct Imports)​
  • Re-Warehousing of Inter Unit Transfer from SEZ / FTZ​​
  • Re-Warehousing of goods received from Bonded Warehouse)​

    • Receipts (Both Duty Foregone and Duty Paid) and Issues​

  • ERP to Capture all Types of Receipts including Discrepancies Such as:​​
  • Short-Receipts, Excess-Receipts, Transit-Damages, Vendor-Rejects, Repair & Return, Process-Scrap, Job-work Issues, J/W Receipts, J/W Scrap​
    • ​

    Sales To​ Exports and DTA

  • Exports to Accompany Form Part A&B​
  • DTA Sale Only after Ex-bonding of all items used in DTA Sale FG and payment of duty.
  • Sale of Process Scrap and Rejects to be accounted
    • ​

    Reports / Registers to Maintain

  • Annexure B​ -Triple Duty Bond Report – Port Wise​
  • Process Issues Consumption Reports​​
  • Sales Reports (Both Exports & DTA)​​
  • Reports pertaining to Repair & Return De-bonding, SION Etc.​
  • Job Work related reports​)​

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