News Flash
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no 07/2020-Cus.( N.T.) 2020. - Click here
  • Vacancy Circular for the post of Inspector on loan basis NACIN, ZTI, New Delhi. - Click here
  • ATTN: BUDGET UPDATE :On account of Budget 2020-2021, due to be presented on "01-Feb-2020", filing of B.E.'s would not be available from 20:00 Hours onwards on "01-Feb-2020" till completion of updation of all changes in the ICES 1.5.
  • Standard Operating Procedure (SOP) for IGST refunds for exporters issued.
  • Tender for Cab and Taxi Hiring. - Click here
  • Draft Civil List-2020 of IRS (C&CE) Officers as on 01.01.2020. - Click here
  • Attention: Dept. Exam. of Inspectors for Central Tax: Due to Assembly Elections on Delhi State on 08.02.2020, the Dept. Exam has been re-scheduled from 04.02.2020-07.02.2020 to 03.03.2020-06.03.2020. Other details to follow.
  • List of Awardees of WCO Certificate of Merit to be given on International Customs Day Celebration 2020. - Click here
  • One-Day training on "Human Trafficking: Sensitization of Customs Officers" for Group 'A' and 'B' Officers of CBIC on 17th February, 2020 at NACIN, Faridabad -reg. - Click here - Hindi Click here
  • One-Day Course on "Organization for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' and 'B' officers of CBIC on 28th February, 2020 at NACIN, Faridabad -reg. - Click here
  • Postponement of One-Day Course on "Vigilance Matters" for Group 'A' and 'B' Officers of CBIC (Inquiry Officer/ Presenting Officer/Disciplinary Authority) on 27th January, 2020 at NACIN, Faridabad -reg. - Click here
  • Post Graduate Diploma in Commercial Laws (PGDCL) conducted by NLSIU, Bengaluru for Group- "A" officers of CBIC from 03.02.2020-19.02.2020 at NACIN, Faridabad. - Click here
  • OM dated 20.01.2020 regarding corrections in the integrated All India Seniority List (AISL) of Superintendents of Central Excise for the period 01.01.1998 to 31.12.2006. - Click here
  • The official Website of www.nacinchandigarh.gov.in of NACIN, Zonal Campus, Chandigarh was launched by Sh. Devendra singh, Principal Director General, NACIN, Faridabad on 18th January,2020 in the presence of Sh. Anil Kumar Gupta, Principal Additional Director General and other officers of the Department.
  • One-Day Course on 'Vigilance Matters' for Group 'A' and 'B' Officers of CBIC (Inquiry Officer/ Presenting Officer/ Disciplinary Authority) on 27th January, 2020 at NACIN, Faridabad - Click here
  • CGST Rules, 2017 as amended up to 01.01.2020 have been uploaded
  • Notification issued to appoint Revisional Authority under CGST Act, 2017
  • Vacancy circular for preparation of panel Source selection of superintendent/Inspector on deputation basis in DGAP(Directorate General of Anti-profiteering)
  • Notification issued to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
  • General Elections to the Legislative Assembly of NCT of Delhi, 2020 - Briefing meeting of Expenditure Observers - Reg - Click here
  • Circular regarding Levy and Collection of SWS in cash issued. For details refer to Circular No. 02/2020 dated 10.01.2020 - Click here
  • Judgment dated 06.12.2019 passed by Hon'ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India - Click here
View all

Bonded Aircraft Stores (Procedure) Regulations, 1965

Notification No.115-Cus., dated 28th August,1965 amended by Notification No. 29/99-Cus. (N.T.), dated 11/05/1999

In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:-

1. Short title.-

These regulations may be called the Bonded Aircraft Stores (Procedure) Regulations, 1965.

2. Definitions.-

In these regulations -

(a) "Act" means the Customs Act, 1962 (52 of 1962).

(b) "Form" means a Form specified in the Schedule to these regulations.

3. Warehousing of goods for use as stores -

(1) Whereas any imported goods for use in a foreign-going aircraft are to be entered for warehousing under section 85 of the Act, an application in Form I shall be made to the Assistant Commissioner of Customs or Deputy Commissioner of Customs.

(2) Every such application shall be deemed to be the bill of entry in relation to the goods specified in that application for the purpose of section 46 of the Act.

(3) On receipt of an application under sub-regulation (1), the Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit, the goods specified in that application to be warehoused without the goods being assessed to duty.

4. Clearance of warehoused goods for supply as stores in a foreign-going aircraft.-

(1) Where goods permitted to be warehoused under sub-regulation (3) of regulation 3 are to be cleared for use as stores in a foreign-going aircraft, an application shall be made to the Assistant Commissioner of Customs or Deputy Commissioner of Customs in Form II.

(2) Every such application shall be deemed to be the shipping bill in relation to the goods specified in that application for the purpose of section 50 of the Act.

(3) On receipt of an application under sub-regulation (1) the Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit the clearance of the warehoused goods specified in that application for being taken on board the foreign-going aircraft as stores in accordance with the provisions of section 69 of the Act as applied to stores by section 88 of the said Act.