The Central Board of Indirect Taxes and Customs (CBIC) has launched a new Warehouse Module on the Indian Customs Electronic Gateway (ICEGATE). This module introduces a streamlined, digital framework for various warehouse-related activities, aiming to reduce paperwork, enhance transparency, and promote efficiency. Key features include online filing for warehouse licenses, submission of transfer requests, and uploading of monthly returns. This article provides an overview of the newly introduced processes.
Key Features of the Warehouse Module
The new Warehouse Module on ICEGATE is designed to facilitate three primary functions:
Online Application for Warehouse Licensing
Applicants can now apply for a Customs Bonded Warehouse license digitally, replacing the need for physical paperwork. The Warehouse Licensing Regulations of 2016, which cover public, private, and special warehouses under Sections 57, 58, and 58A of the Customs Act, are fully integrated into this online module. Authorized signatories can log in to ICEGATE and submit their application along with the necessary documents.
Once the application is submitted, it is routed to the appropriate Customs officer based on the jurisdiction. The system allows the officer to raise queries, which can be addressed by the applicant directly through the portal. Upon acceptance, the warehouse license is issued online, and a warehouse code is generated. This digital shift significantly reduces manual intervention and expedites the licensing process.
Online Transfer of Warehoused Goods
The module also facilitates the seamless transfer of goods between warehouses or ownership changes. This can occur in three scenarios: (i) change in ownership without a change in warehouse, (ii) change in warehouse without a change in ownership, and (iii) change in both warehouse and ownership.
For these transfers, the system captures essential information such as seller and buyer details, quantity and value of goods, and security bond provisions. The system tracks goods’ location and ownership in real-time, monitoring their movement into and out of warehouses. This not only ensures accurate record-keeping but also helps monitor the movement of goods effectively. While a physical form is still required for some aspects of the transfer, the system will fully integrate this process into the digital workflow in the future.
Uploading Monthly Returns
Regulation 11 of the Warehouse (Custody and Handling of Goods) Regulations, 2016 requires warehouse licensees to submit monthly returns. These returns are filed in two forms:
Form A: Provides details about goods received, stored, and removed during the month.
Form B: Lists the goods for which the warehousing period is set to expire within the month.
The new module allows licensees to upload these returns in PDF format. Customs officers can access and download these forms for further processing. In the next phase, the module will also support the filing of these returns via web forms, further enhancing the system’s capabilities.
Simplified Processes for Users
To assist users in navigating this new system, the Directorate General of Systems (DG Systems) has issued comprehensive user manuals that provide step-by-step guidance. These manuals can be accessed through ICEGATE and include screenshots of the interface, making it easier for applicants and officers alike to follow the procedures.
Additionally, users facing issues can reach out to the ICEGATE helpdesk via email for timely support. This proactive support mechanism ensures that businesses and officers can fully utilize the module’s features without delays or complications.
