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        Case ID :

        ICES Advisory No. 33/2020 - Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest – Changes in ICES

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        Ex-bond bill validation under Section 61: new ICES mapping and BE message requirements prevent interest on home-clearance after warehouse manufacturing. ICES changes require IEC-warehouse mapping to record warehouses licensed under MOOWR and validate Ex-Bond Bills of Entry filed with a Section 65 declaration so items cleared for home consumption after manufacturing attract no interest; the BE_ITEM_SW_CTRL table and updated BE message format must be used for each item, and ACB role functionality allows re-crediting the Warehouse BE ledger on export by entering Shipping Bill details.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Ex-bond bill validation under Section 61: new ICES mapping and BE message requirements prevent interest on home-clearance after warehouse manufacturing.

                                ICES changes require IEC-warehouse mapping to record warehouses licensed under MOOWR and validate Ex-Bond Bills of Entry filed with a Section 65 declaration so items cleared for home consumption after manufacturing attract no interest; the BE_ITEM_SW_CTRL table and updated BE message format must be used for each item, and ACB role functionality allows re-crediting the Warehouse BE ledger on export by entering Shipping Bill details.





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                                ActsIncome Tax
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