TaxTMI 
TaxTMI 
TaxTMI 
Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly Returns
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....ecessary guidance to the members of the trade as well as the Departmental officers can be accessed on https://www.icegate.gov.in/guidelines/warehouse-licensing, https://www.icegate.gov. in/guidelines/warehouse-transfer and https://www.icegate.gov.in/guidelines/warehouse- monthlyreturns respectively. An overview of the processes enabled is explained in following paragraphs. 2.1. Warehouse Licensing Procedure: Reference is invited to the Public Warehouse Licensing Regulations, 2016, the Private Warehouse Licensing Regulations, 2016 and the Special Warehouse Licensing Regulations, 2016 that provide for licensing of Public, Private and Special Warehouses under Section 57, 58 and 58A of the Customs Act, 1962, respectively. The Circular 26/2016-Customs dated 09.06.2016, as amended, prescribes an application Form for obtaining a license for a Customs Bonded Warehouse. 2.1.1. This process has now been digitized wherein the authorised signatory of an applicant can log in to the ICEGATE portal and submit the application online along with accompanying documents. The application once submitted would be received by the proper officer linked to the Customs jurisdiction filed by the applican....
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....details through the successive transfers to different warehouses and/or owners. It will also monitor goods flowing into and out of a warehouse in precise terms, thus facilitating filing and processing of monthly returns. 2.2.2. Regulation 3 of the Warehouse Goods (Removal) Regulations, 2016 prescribes a physical Form for transfer of goods from one warehouse to another warehouse. The Form provides for inter alia recording of physical despatch of goods from the originating warehouse and recording of physical receipt of goods at the destination warehouse. The said recordings are required to be signed by the licensee or the bond officer, as the case may be. While the module on ICEGATE will capture all relevant transaction details in the ICES database, the aforesaid physical Form will also be used to monitor and close physical movement of goods. The said physical Form will be integrated with module in due course. Till such time, it shall continue to be in force and is required to be filled manually in addition to the online modality provided by the module. 2.3. Monthly Returns: Regulation 11 of the Warehouse (Custody and Handling of Goods) Regulations, 2016 requires a licensee to f....
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....tice of the Nodal Officer and grievances can also e-mail to [email protected]. 3.2 Further, the Applicants/Authorized Signatories/Licensees facing any difficulties in the access or use of the Warehouse Module can also email their grievance to [email protected] for suitable redressal. Customs officers facing similar issues may bring to the notice of the Nodal Officer and can also email to [email protected] for expeditious resolution. (N. SRIDHAR) Pr. Commissioner of Customs. (Step-by-step process flow on ICEGATE) Annex-A Transfer of warehoused goods to another person and/or another warehouse In reference to transfer of warehoused good to another owner and/or another warehouse, different scenarios need separate workflows and case-specific checks and validations. Following are the different scenarios for Inter/Intra Warehouse movement of Goods: Intra warehouse - Change of Ownership without change in Warehouse. Inter warehouse - * Change in Ownership of goods or * No change in Ownership of goods. Case 1 : Change in Ownership without change in warehouse 2. Supplier, who owns the warehoused goods, shall initiate an application in a Form available....
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....goods. The following details need to be entered by the supplier at the time of filing the said Form: * Details of the goods (intended to be transferred), details of corresponding into- bond Bill of Entry (item-wise), destination warehouse details, and space certificate of destination warehouse. * In this case, the details of buyer would be the same as that of supplier. * Soft Copy of Transhipment Bond and transit risk insurance policy covering the duty involved. * Transhipment Bond details available in ICES. 5.1 For generation of Transhipment Bond details in ICES, the supplier needs to submit the said bond physically for acceptance to customs officer of source warehouse. Once the bond is accepted, the officer makes the entry of Bond details in ICES to generate a bond number in ICES, 6. The aforementioned Form filed by the supplier shall be displayed on the dashboard of the buyer (which in this case is the same as the seller) with an option to accept/reject. Since in this case, the seller and buyer are the same, no new triple duty bond is to be submitted, however the user would need to upload the copy of the space certificate issued by the destination warehouse where the g....
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....rovide the following: * Soft copy of transhipment bond and transit risk insurance policy covering the duty involved in the Warehouse Goods being moved, where the supplier has not provided these documents. * Transhipment Bond details available in ICES, where the supplier has not provided these details. * Triple Duty Bond details available in ICES. * Space certificate obtained from destination warehouse. 10.1 After submission of the details by buyer and supplier as above, ICES would validate the Triple Duty Bond details submitted by the buyer and Transhipment Bond details submitted by the Buyer or supplier, as the case may be, on ICEGATE portal. 10.2 For the purpose of generation of Triple Duty Bond details in ICES, the buyer needs to submit the bond physically at the port of import for acceptance. Once it is accepted and port officer makes entry of bond details in ICES, a bond number is generated in ICES. Likewise, for generation of Transhipment Bond details in ICES, the buyer or the seller, as the case may be, needs to submit the Transhipment Bond physically for acceptance to the customs officer at the source warehouse. Once the bond is accepted, the officer makes the ent....