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
X X X X Extracts X X X X
X X X X Extracts X X X X
....quests for transfer of warehoused goods to another person and/or another warehouse and (iii) uploading Monthly returns for the Customs Bonded Warehouse. 2. The Directorate General of Systems (DG Systems) has issued detailed User Manuals for providing necessary guidance to the members of the trade as well as the Departmental officers, that can be accessed on - (i) https://www.icegate.gov.in/guidelines/warehouse-licensing, (ii) https://www.icegate.gov.in/guidelines/warehousewarehouse- transfer and (iii) 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 Wareho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, validation and reconciliation of quantity and value of goods under transfer, furnishing warehousing (triple duty) bond by the buyer, acceptance of request by the proper officer etc. Detailed step-by- step workflow in each of these scenarios is enclosed at Annex-A. 2.2.1. Once operational, the module will track and keep record of any material imported under an Into-Bond Bill of Entry including its current location and ownership 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e followed. The User Manuals serve as a guide that depicts all stages in an easy-to-understand manner aided by screenshots/pictures of the module interface. This is meant to handhold the users through the different stages of the processes. 3.1. Applicants/Authorized Signatories/Licensees facing any difficulties in the access or use of the Warehouse Module can email their grievance to this office at: [email protected] or can mail directly to [email protected] for suitable redressal. Customs officers facing similar issues may email it to [email protected] for expeditious resolution. 4. Any difficulty noticed in the implementation of this Public Notice may be brought to the notice of the undersigned. 5. This issues with the approval of the Chief Commissioner of Customs, Bengaluru Zone. Encl: Annex-A A SAKTHI ADDITIONAL COMMISSIONER BENGALURU CUSTOMS ZONE Annex-A Transfer of warehoused goods to another person and/or another warehouse (Step-by-step process flow on ICEGATE) In reference to transfer of warehoused good to another owner and/or another warehouse, different scenarios need separate workflows and case- specific c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er would be debited and the Buyer's acceptance would be intimated to the Seller. Details of the transaction along with details of the credit and debit of triple-duty bonds will also be intimated to the officer at the Port of import in real time. Case 2: Change in warehouse with no change in ownership 5. Supplier shall initiate an application in the Form available on ICEGAIE, with the intent of the physical transportation of warehoused 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 (tem-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 Transshipment Bond and transit risk insurance policy covering the duty involved. • Transshipment Bond details available in ICES. 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 acc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and transit risk insurance policy covering the duty involved in the Warehouse Goods being moved; if the seller does not provide this, the same would be required to be provided by the buyer. • Transhipment Bond details available in ICES; if the seller does not provide this, the same would be required to be provided by the buyer. 10. The aforementioned Form of the supplier shall be displayed on the dashboard of the Buyer (recipient) with an option to accept or reject. As part of the process of accepting the form, the buyer shall provide the following: • Soft copy of transshipment bond and transit risk insurance policy covering the duty involved in the Warehouse Goods being moved, where the supplier has not provided these documents. • Transshipment 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. After submission of the details by buyer and supplier as above, ICES would validate the Triple Duty Bond details submitted by the buyer and Transshipment Bond details submitted by the Buy....