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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification 69/2019-Customs (N.T.)
New Delhi, the 1st October, 2019
9 Ashvina, Saka 1941
G.S.R. (E). – In exercise of the powers conferred by section 157, 143AA read with
section 65 of the Customs Act, 1962 (52 of 1962), and in supersession of the Manufacture and
Other Operations in Warehouse Regulations, 2019, except as respects things done or omitted
to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby
makes the following regulations, namely: -
1. Short title and commencement. - (1) These regulations may be called the Manufacture and
Other Operations in Warehouse (no. 2) Regulations, 2019.
(2) They shall come into force on the date of their publication in the official gazette.
2. Definitions. – (1) In these regulations, unless the context otherwise requires, -
(i) "Act" means the Customs Act, 1962 (52 of 1962);
(ii) “bond officer” means an officer of customs in charge of a warehouse;
(iii) “Controller of Certifying Authorities” means the authority appointed under sub-section
(1) of section 17 of the Information Technology Act, 2000 (21 of 2000);
(iv) “Form” means the form appended to these regulations;
(v) “section” means the section of the Act.
(2) The words and expressions used herein and not defined in these regulations but defined in
the Act shall have the same meanings respectively as assigned to them in the Act.
3. Scope. – These regulations shall apply to such units that operate under section 65 of the Act
or to the units applying for permission to operate under section 65 of the Act.
4. Eligibility for application for operating under these regulations. – (1) The following
persons shall be eligible to apply for operating under these regulations, -
(i) a person who has been granted a licence for a warehouse under section 58 of the Act,
in accordance with Private Warehouse Licensing Regulations, 2016.
(ii) a person who applies for a licence for a warehouse under section 58 of the Act, along
with permission for undertaking manufacturing or other operations in the warehouse
under section 65 of the Act.
(2) An application for operating under these regulations shall be made to the Principal
Commissioner of Customs or the Commissioner of Customs, as the case may be, along with an
undertaking to, -
(i) maintain accounts of receipt and removal of goods in digital form in such format as
may 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; and
(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.
5. Grant of permission. - Upon due verification of the application made as per regulation 4,
the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, shall
grant permission to operate under the provisions of these regulations.
6. Validity of permission. – Any permission granted under regulation 5 shall remain valid unless
it is cancelled or surrendered, or the license issued under section 58 is cancelled or surrendered,
in terms of the provisions of the Act or the rules and regulations made thereunder.
7. Appointment of warehouse keeper. – (1) A person who has been granted permission under
regulation 5 shall appoint a warehouse keeper who has sufficient experience in warehousing
operations and customs procedures to discharge functions on his behalf.
(2) The warehouse keeper shall obtain a digital signature from authorities licensed by the
Controller of Certifying Authorities for filing electronic documents required under the Act or
the rules and regulations made thereunder.
8. Facilities, equipment and personnel. – A person who has been granted permission under
regulation 5 shall provide at the warehouse, -
(i) signage that prominently indicates that the site or building is a customs bonded warehouse;
(ii) a computerized system for accounting of receipt, storage, operations and removal of goods;
and
(iii) such facilities, equipment and personnel as are sufficient to control access to the warehouse,
provide secure storage of the goods in it and ensure compliance to these regulations by
officers of customs.
9. Conditions for transport of goods. – (1) Where the goods are transported from the customs
station of import to a warehouse or from one warehouse to another warehouse or from the
warehouse to a customs station for export, the load compartment of the means of transport shall
be securely sealed with a one-time-lock:
Provided that the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be, may having regard to the nature of goods or manner of transport, permit transport
of such goods without affixing the one-time-lock.
(2) where the goods to be warehoused are removed, from the customs station of import to a
warehouse, the one-time-lock as per sub-regulation (1) shall be affixed by the proper officer of
customs.
(3) where the warehoused goods are removed from one warehouse to another warehouse the
one-time-lock as per sub-regulation (1) shall be affixed by the licencee.
(4) where the warehoused goods are removed, from the warehouse to a customs station for
export, the one-time-lock as per sub-regulation (1) shall be affixed by the licencee.
10. Receipt of goods from customs station. – (1) Upon receipt of goods at a warehouse from
a customs station, the licensee shall, –
(i) verify the one-time-lock affixed by the proper officer at the customs station on the load
compartment of the means of transport carrying the goods to the warehouse;
(ii) inform the bond officer immediately if the one-time-lock is not found intact, and refuse the
unloading of the goods;
(iii) allow unloading, provided the one-time-lock is found intact and verify the quantity of goods
received by reconciling with the bill of entry for warehousing;
(iv) report any discrepancy in the quantity of the goods within twenty-four hours to the bond
officer;
(v) endorse the bill of entry for warehousing with the quantity of goods received and retain a
copy thereof;
(vi) acknowledge the receipt of the goods by endorsing the transportation document presented
by the carrier of the goods and retain a copy thereof; and
(vii)take into record the goods received.
(2) Upon taking into record the goods received in the warehouse, the licensee shall cause to be
delivered an acknowledgement to the proper officer referred to in sub-section (1) of section 60
and to the bond officer regarding the receipt of the goods in the warehouse.
11. Receipt of goods from another warehouse. – Upon receipt of goods from another
warehouse, the licensee shall, -
(i) verify the one-time-lock affixed on the load compartment of the means of transport carrying
the goods to the warehouse;
(ii) inform the bond officer immediately if the one-time-lock is not found intact and refuse the
unloading of the goods;
(iii) allow unloading, provided the one-time-lock is found intact and verify the quantity of
goods received by reconciling with, -
(a) in case of goods received from a unit operating under section 65, the Form appended to
these regulations;
(b) in case of goods received from a warehouse not operating under section 65, the Form as
prescribed under the Warehoused Goods (Removal) Regulations, 2016;
(iv) report any discrepancy in the quantity of the goods within twenty-four hours to the bond
officer;
(v) endorse the Form for transfer of goods from a warehouse with quantity received and retain
a copy thereof;
(vi) acknowledge the receipt of the goods by endorsing the transportation document presented
by the carrier of the goods and retain a copy thereof;
(vii) take into record the goods received; and
(viii) cause to be delivered, copies of the retained documents to the bond officer and to the
warehouse keeper of the warehouse from where the goods have been received.
12. Receipt of domestically procured goods. – Upon receipt of the domestically procured
goods, the licensee shall take into record the goods received.
13. Transfer of goods from a warehouse. – (1) A licensee shall allow transfer of
warehoused goods to another warehouse or to a customs station for export, with due intimation
to the bond officer on the Form for transfer of goods from a warehouse.
(2) Upon intimation to the bond officer as sub-regulation (1), the licensee shall, -
(i) allow removal of the goods and their loading onto the means of transport;
(ii) affix a one-time-lock to the means of transport;
(iii) endorse the number of the one-time-lock on the Form and retain a copy thereof;
(iv) endorse the number of the one-time-lock on the transport document and retain a copy
thereof;
(v) take into record the removal of the goods; and
(vi) cause to be delivered, copies of the retained documents to the bond officer.
14. Removal of resultant goods for home consumption. – (1) A licensee may remove
the resultant goods from warehouse for home consumption:
Provided that a bill of entry for home consumption has been filed in respect of the warehoused
goods contained in so much of the resultant goods and the import duty, interest, fine and
penalties payable, if any, in respect of such goods have been paid.
(2) The licensee shall retain a copy of the bill of entry filed and take into record the goods
removed.
15. Removal of resultant goods for export. – (1) A licensee shall remove the resultant goods
from the warehouse for export, upon, -
(i) filing a shipping bill or a bill of export, as the case may be; and
(ii) affixing a one-time-lock to the load compartment of the means of transport in which
such goods are removed from the warehouse.
(2) The licensee shall take into record the goods removed.
16. Conditions for due arrival of goods. - The licensee of the goods shall produce, -
(i) to the proper officer within one month of the order issued under sub-section (1) of
section 60, or within such extended period as such officer may allow, an
acknowledgement that the goods have been deposited in the warehouse;
(ii) to the bond officer in charge of the warehouse, within one month from the date of
removal of the goods from the warehouse or within such extended period as such officer
may allow, an acknowledgement issued by the licensee of the warehouse to which the
goods have been removed, stating that the goods have arrived at that place;
(iii) to the bond officer in charge of the warehouse, within one month from the date of
removal of the goods from the warehouse or within such extended period as such officer
may allow, an acknowledgement issued by the proper officer at the customs station of
export, stating that the goods have arrived at that place,
failing which, the owner of such goods shall pay the full amount of duty chargeable on account
of such goods together with interest, fine and penalties payable under sub-section (1) of section
72.
17. Maintenance of records in relation to warehoused goods. – (1) A licensee shall, -
(i) maintain detailed records of the receipt, handling, storing, and removal of any goods into or
from the warehouse, as the case may be, and produce the same to the bond officer, as and when
required;
(ii) keep a record of each activity, operation or action taken in relation to the warehoused goods;
(iii) keep a record of drawal of samples from the warehoused goods under the Act or any other
law for the time being in force; and
(iv) keep copies of the bills of entry, transport documents, Forms for transfer of goods from a
warehouse, shipping bills or bills of export or any other documents evidencing the receipt or
removal of goods into or from the warehouse and copies of the bonds executed under section
59.
(2) The records and accounts required to be maintained under sub- regulation (1) shall be kept
updated and accurate and preserved for a minimum period of five years from the date of
removal of goods from the warehouse and shall be made available for inspection by the bond
officer or any other officer authorised under the Act.
(3) A licensee shall also preserve updated digital copies of the records specified under subregulation (1) at a place other than the warehouse to prevent loss of records due to natural
calamities, fire, theft, skilful pilferage or computer malfunction.
(4) A licensee shall file with the bond officer a monthly return of the receipt, storage, operations
and removal of the goods in the warehouse, within ten days after the close of the month to
which such return relates.
18. Audit. - The proper officer may conduct audit of a unit operating under section 65 in
accordance with the provisions of the Act and the rules made thereunder.
19. Penalty. –If a person contravenes any of the provisions of these regulations, or abets such
contravention or fails to comply with any of the provision of these regulations, he shall be liable
to a penalty in accordance with the provisions of the Act.
20. Power to exempt. – The Board, having regard to the nature of the goods, their manner of
transport or storage, may exempt a class of goods from any of the provisions of these
regulations.
[F. No: 484/03/2015-LC]
(Ruchi Bisht)
Under Secretary to the
Government of India.
Note: - The principal
notification No.155/1966- Customs, dated the 30th July 1966 was published in the Gazette of India, Extraordinary vide number G.S.R. 147(E) dated the 30th July 1966 and
was last amended vide
notification No. 44/2019-Customs (N.T.) dated 19th June 2019 vide number G.S.R 435(E) dated the dated 19th June 2019
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