Circular No 25 /2016-Customs
F. No. 484 / 03 / 2015 – LC (Pt 1)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
******
New Delhi, the 8
thJune 2016.
To,
All Principal Chief Commissioners Customs,
All Principal Chief Commissioners of Customs & Central Excise,
All Chief Commissioners of Customs,
All Chief Commissioners of Customs & Central Excise,
All Directors General, Chief Departmental Representative,
All Principal Commissioners of Customs,
All Principal Commissioners of Customs & Central Excise,
All Commissioners of Customs,
All Commissioners of Customs & Central Excise.
Sub: Maintenance of records in relation to warehoused goods in electronic form, filing of
Returns and acknowledgement of receipt of goods.
Sir/Madam,
Regulation 11 of the Warehouse (Custody and Handling of Goods) Regulations, 2016 requires
the licensee to maintain detailed records of the receipt, handling, storage and removal of goods into
and from the warehouse and file monthly returns regarding the same.
2. Maintenance of records in relation to warehoused goods in digital form only:
(a) Every licensee shall maintain records of receipt, handling, storing and removal of the
warehoused goods in the Form –A appended to this circular. While the information contained in the
Form is mandatory, the licensee will be free to add any additional data fields, if so required for their
commercial purposes.
(b) The data prescribed in the Form shall be stored electronically. All licensees are required to
enter data accurately and immediately upon the goods being deposited in or removed from the
warehouse. Similarly, all other activities prescribed in the regulations need to be recorded immediately.
Such electronic records should be kept updated, accurate and complete and shall be available at the
warehouse at all times and accessible to the Bond Officer or any other authorised officer for verification.
(c) The software for maintenance of electronic records must incorporate the feature of audit trail which
means a secure, computer generated, time-stamped electronic record that allows for reconstruction of
the course of events relating to the creation, modification, or deletion of an electronic record and
includes actions at the record or system level, such as, attempts to access the system or delete or
modify a record.
3. Filing of returns in relation to warehoused goods:
(a) The Regulations also prescribe that,-
(i) 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.
(ii) where the period specified in section 61 for warehousing of goods is expiring in a
particular month, the licensee shall furnish such information to the bond officer on or before the
10th day of the month immediately preceding the month of such expiry.
(b) The monthly return to be filed by the assesse as per para 3 (a) (i) shall be filed in Form- A
appended to this circular.
(c) The monthly return to be filed by the assesse as per para 3(a) (ii) shall be filed in Form- B
appended to this circular.
(d) The aforesaid returns shall be filed with the Bond officer as paper copies.
4. Acknowledgement of the receipt of goods:
Upon receipt of the goods in a warehouse, the licensee shall, send an acknowledgement of such
receipt,-
(i) in case goods are received from a customs station to the Assistant/Deputy Commissioner in
charge of the Bond section at the Customs station of import and to his jurisdictional bond officer;
(ii) in case the goods are received from another warehouse, to the warehouse keeper in charge
of the warehouse from where the goods have been received and to his jurisdictional bond officer.
5. Appointment of Authorized Signatory:
(a) The licensee has been entrusted with the responsibility of retaining copies of documents and
causing the same to be delivered to the Bond officer/ proper officer. For the purpose of discharging
these responsibilities, the licensee may appoint one or more employees as authorised signatories. The
specimen signatures of such authorised signatories and the specimen impression of the stamp of the
licensee to be affixed on the documents should be kept updated with the Bond officer at all times.
(b) The licensee shall also keep the Bond Officer intimated of the usual business hours of the
warehouse and contact details including e-mail id of the warehouse keeper and authorised signatories.
6. Facilities:
(a) In view of the requirement in the regulations to maintain electronic records; retain photocopies
of documents such as bills of entry, transport documents, Form for transfer of goods from a warehouse;
send acknowledgement of receipt of goods in the warehouse etc., the warehouse shall have facilities
such as computer, photocopier, scanner and printer in the warehouse.
(b) The prescribed returns and acknowledgements etc shall be delivered through speed post or
express courier or in person as is convenient to the licensee.
7. The above requirements of maintaining digital records shall be applicable from 14
th May 2016.
Thus the record of any goods received on or after 14
thMay 2016 shall be maintained as per the
prescribed forms. There would however be no requirement of converting the manual records
maintained upto 13.05.2016 to digital form and the records of the goods lying deposited in the
warehouse till the 13
th
of May 2016 may continue to be maintained in the manner prescribed earlier.
8. Trade may be advised accordingly.
9. Difficulties if any should be brought to the notice of the Board.
10. Hindi version follows.
(Temsunaro Jamir)
Under Secretary to the Govt. of India.
Form -A
Form to be maintained by the warehouse licensee of the receipt, handling, storing and removal of the warehoused goods.
(in terms of Circular No. 25 /2016-Customs dated 08 .06.2016)
Warehouse code and address:
Receipts
Bill of
Entry
No.
and
date
Customs
Station
of import
Bond
No.
and
date
Description
of goods
Description
and No. of
packages
Marks
and
numbers
on
packages
Unit,
Weight
and
quantity
Value
Duty
assessed
Date of
order
under
Section
60(1)
Warehouse
code and
address( in
case of
bond to
bond
transfer)
Registration
No. of
means of
transport
OTL
No.
Quantity
adviced
Quantity
received
Breakage
/ damage
Shortage
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Handling and storage Removal
Sample drawn
by
government
agencies
Activities
undertaken
under section
64
Date of
expiry of
initial
Bonding
period
Period
extended
upto
Details of
Bank
Guarantee
Relinquishment
Date and
time of
removal
Purpose of removal
(home consumption/
deposit in another
warehouse/ export/ sold
under Sec.72 (2)/
destruction etc). Give
details.
Quantity
cleared
Value Duty Interest
Balance
quantity
Remarks
18 19 20 21 22 23 24 25 26 27 28 29 30 31
FORM- B
(
See Para 3 of Circular No 25 /2016-Customs dated 08 .06.2016)
Details of goods stored in the warehouse where the period for which they may remain warehoused under section 61 is expiring in the following
month
.
Bill of Entry
No. and
date
Bond No.
and date
Date of order
under Section
60(1)
Balance goods in the warehouse Date of expiry of
initial bonding
period
Details of
extensions(Period
extended upto)
Details of Bank
Guarantee
Date of expiry of
Bonding period
Remarks
Invoice
no.
Sl.
No
Description of
goods
Quantity
1 2 3 4 5 6 7 8 9 10 11 12
