TaxTMI 
TaxTMI 
List of Required Documents and Procedure for MOOWR Registration under section 58 and permission for manufacturing & other operation U/s 65 of the Customs Act, 1962
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....ceipt of representations from the trade including potential investors seeking clarifications on some issues and with a view to provide clarity and predictability and to facilitate investments, Board decided to issue a Notification No. 69/2019-Customs (N.T.) dated 01.10.2019 titled Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019, hereinafter referred to as "MOOWR, 2019", in supersession of the Manufacture and Other Operations in Warehouse Regulations, 2019. Further, Circular No. 34/2019-Cus dated 01.10.2019 was issued to streamline the procedure, documentation and compliances to be followed under Section 65 of the Customs Act, 1962. 3. MOOWR, 2019 and Circular No. 34/2019-Cus dated 01.10.2019 covers the procedures and documentation for units operating under Section 65 in a comprehensive manner, including application for seeking permission under section 65, provision of execution of the bond by the licensee, receipt, storage and removal of goods, maintenance of accounts, conduct of audit etc. 4. Consequently, the Warehouse (Custody and Handling of Goods) Regulations, 2016, and the Warehoused Goods (Removal) Regulations, 2016, which were hitherto governin....
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....ection 59 of the Customs Act. 8. To the extent that the resultant product manufactured or worked upon in a bonded warehouse is exported, the licensee shall have to file a shipping bill and pay any amounts due. A GST invoice shall also be issued for such removal. In such a case, no duty is required to be paid in respect of the imported goods contained in the resultant product as per the provisions of section 69 of the Act. 9. To the extent that the resultant product (whether emerging out of manufacturing or other operations in the warehouse) is cleared for domestic consumption, such a transaction squarely falls within the ambit of "supply" under Section 7 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the, "CGST Act"). It would therefore be taxable in terms of section 9 of the CGST Act, 2017 or section 5 of the Integrated Goods and Services Tax Act, 2017 depending upon the supply being intra-state or inter-state. The resultant product will thus be supplied from the warehouse to the domestic tariff area under the cover of GST invoice on the payment of appropriate GST and compensation cess, if any. As regards import duties payable on the imported good....
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.... 14. As per Regulation 3(2)(e)(i) of the Private Warehouse Licensing Regulations, 2016, the Principal Commissioner or Commissioner has to be satisfied that the site or building of the proposed private warehouse is suitable for secure storage of dutiable goods. Regulation 8 of MOOWR 2019 requires the licensee to provide such facilities, equipment and personnel as are sufficient to control access to the warehouse, provide secure storage of the goods and ensure compliance to the regulations. Thus, the regulations do not mandate that a structure fully closed from all sides is a pre-requisite for grant of license. What is important is that the site or building is suitable for secure storage of goods and discharge of compliances, such as proper boundary walls, gate(s) with access control and personnel to safeguard the premises. Moreover, depending on the nature of goods used, the operations conducted and the industry, some units may operate without fully closed structures. Therefore, Principal Commissioner/Commissioners should take into consideration the facilities, equipment and personnel put in place for secure storage of goods, while considering grant of license. 15. The issue of ....
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....ulars. 18. Further, CBIC vide Circular No. 28/2025-Customs dated 15.11.2025 regarding launch of online module for permissions under Section 65 intimated regarding operationalization of dedicated online module on ICEGATE 2.0 to streamline and simplify the submission of application for permissions under Section 65. DG Systems has made available detailed User Manuals for both trade and departmental officers at https://www.icegate.gov.in/guidelines/warehouse-licensing. These manuals provide clear, stepwise instructions with screenshots of the module interface. Users are advised to acquaint themselves with these manuals. 19. For the ease of reference, a consolidated list of document required for obtaining the licence under MOOWR, 2019 has been attached as Annexure-V. 20. All the members of the Trade Facilitation Committee, Trade and Industry Associations are requested to circulate the Public Notice among their constituent members for implementation and guidance. 21. Any difficulty, experienced in the implementation, may be brought to the notice of the respective port Deputy/Assistant Commissioners. 22. Hindi version will follow. (Rajeev Yadav) Principal Commissioner....
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....he applicant is AEO? If yes, please provide details. 8. Description of Premises (fill details as applicable to the premises): (Please enclose a ground plan of the site/premises indicating all points of exit/entry/area of storage/area of manufacturing/earmarked area of office) (i) What is floor area? (ii) Number of stories? (iii) Total area (or cubic capacity) available for storage? (iv) Identify and mark area(s), occupied by third parties in the ground plan: (v) What is the type of construction of walls and roof? (vi) Which year has the building been built? Has it been recently remodelled? If so, when? (vii) Identify by location and size all accesses to the site / building to pedestrian and vehicles: (viii) Identify by location and size all other accesses to the building including doors & windows: (ix) Please indicate whether the premises have been authorized for commercial use by local Government authorities? 9. Goods proposed to be manufactured or other operations proposed to be carried out (if necessary, additional sheets may be attached). Details of goods: Description of goods Classi....
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....liable to be cancelled and I/we shall be liable for action under Customs Act, 1962. 12. UNDERTAKING. I/We undertake to: (i) maintain accounts of receipt and removal of goods in digital form in such format as many be specified and furnish the same to the bond officer on monthly basis digitally. (ii) execute a bond in such format as may be specified. (iii) inform the input-output norms, wherever considered necessary for raw materials and the final products and to inform the revised input-output norms in case of change therein. (iv) comply with such terms & conditions as may be specified by the Principal Commissioner of Customs or the Commissioner of Customs. (Signature of the applicant/authorized signatory) Stamp Date: Place: Part III (For Use by Customs Only) 1. Verification of the applicant: [verification to be done of the Declaration made by applicant as per serial no. 11 of Part - II of the application. Verification to be done by DRI/DGGI. Grant of license may NOT be held up pending verification.] 2. Date of visit to the premises by the bond officer: 3. Findings of the bond officer with respect to security, f....
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....time of receipt at the warehouse BCD IGST Comp. cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 RECEIPTS (DTA) GST Invoice No. and date Description of goods Quantity with UQC Value Tax paid E-way bill number (if applicable) Date and time of receipt at the warehouse GST Comp. cess 15 16 17 18 19 20 21 22 PROCESSING Goods issued for manufacturing or other operations Removal for job-work Returns to unit after job - work Date and time of removal Description of goods Quantity with UQC Value Delivery Challan No. Details of Job worker Date of issue Description of goods Quantity with UQC Value Name & address GSTIN (if applicable) Date and time of return Description of goods Quantity with UQC value Delivery Challan No. 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 RESULTANT PRODUCTS (CLEARANCE FOR EXPORT) ....
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....Quantity with UQC Assessable value Duty involved BCD IGST Comp. cess Challan no. BCD IGST Comp. cess BCD IGST Comp. cess 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 TREATMENT OF WASTE OR REFUSE ARISING OUT OF MANUFACTURE OR OTHER OPERATIONS WHEN THE RESULTANT PRODUCT IS CLEARED FOR HOME CONSUMPTION REMARKS (if any) Duty paid on warehoused goods contained in so much of the waste or refuse Bill of Entry No. and date Description of goods Quantity with UQC Assessable Value Duty paid BCD IGST Comp. cess 101 102 103 104 105 106 107 108 Annexure-III General Bond (To be executed under Section 59 of the Customs Act, 1962 and MOOWR 2019 by a unit operating under section 65 of the Customs Act 1962) KNOW ALL MEN BY THESE PRESENTS THAT we M/s_________________ having our office located at_____________________ and holding Import-Export Code No. _________________, hereinafter referred to as the "importer", (which expression shall include our successors, he....
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....hstanding the transfer of goods to any other premises for job work; (2) the President through the Deputy/Assistant Commissioner of Customs or any other officer may recover any amount due under this Bond in the manner laid down under sub-section (1) of section 142 of Customs Act, 1962, without prejudice to any other mode of recovery. IN THE WITNESS WHEREOF, the importer has herein, set and subscribed his hands and seals the day, month and year first above written. SIGNED AND DELIVERED by or on behalf of the importer at _______________(place) in the presence of: (Signature(s) of the importer/authorised signatory) Witness: Name and Signature Address Occupation 1. 2. Accepted by me this________ day of_________ 20_________. for and on behalf of the President of India. (Assistant/Deputy Commissioner) Signature and date Name: Schedule to the General Bond to be executed by the importer under sub-section (2) of Section 59 of the Customs Act, 1962 for the purpose of warehousing of goods to be imported by them. Bill (Warehousing/Home consumption/Export) No. and date Duty assessed on the goods Bond value to be debited or credited (Thr....