Circular No.17 / 2016-Customs
F.No: 484/03/2015 – LC (Vol II)
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Excise & Customs
*************
New Delhi, dated 14
th
May 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:-Amendment to Ch IX of the Customs Act, 1962 – removal of goods from a customs
station - instructions regarding affixation of one-time-lock - reg.
Madam/Sir,
The Warehouse (Custody & Handling of Goods) Regulations, 2016 and the Special
Warehouse (Custody & Handling of Goods) Regulations, 2016 have been notified under
notification no. 68 /16-Cus (NT) dated 14
th
May 2016 and no.69 / 16-Cus (NT) dated 14
th
May
2016 respectively.
2. The regulations prescribe the procedure to be followed by the licensee or bond officer, as
the case may be, to permit deposit of the goods into a warehouse. The regulations require that
goods arriving at the warehouse from a customs station shall be affixed with a one-time-lock
(bottle seal) with its serial number endorsed upon the bill of entry for warehousing and the
transport document. The warehouse keeper or bond officer, as the case may be, is required to
inspect the seal and when it is found intact, permit the goods to be unloaded at the warehouse.
3. Accordingly, in case of removal of goods from a customs station for deposit into a
warehouse, the container or means of transport (closed trucks) should be affixed with a one-time-
lock (serially numbered bottle seal) by the proper officer at the customs station. The OTL
number along with the date / time of its affixation should be invariably endorsed on the bill of
entry and the transport document. All customs stations are required to maintain records
incorporating the number of the OTL, bill of entry, truck number, container number (if

applicable), date & time of affixing the OTL and the name, designation & telephone number of
the officer affixing the OTL.
4. A similar procedure has been provided under the Warehoused Good (Removal)
Regulations, 2016, which supersede the earlier Regulations of 1963, for removal of warehoused
goods from one warehouse to another and from a warehouse to customs station for export.
5. The Principal Commissioner of Customs /Commissioner of Customs may permit
movement of goods without affixation of such OTLs, where the nature of goods or their manner
of transport so warrant (e.g. Liquid Bulk Cargo transported through Pipe Lines and Over
Dimensional Cargo).
6. The Board has desired that the Commissionerates should immediately make
arrangements for procuring serially numbered one-time-locks.
7. Difficulties, if any, should be brought to the notice of the Board.
8. Hindi version follows.
(S. Kumar)
Commissioner (Customs)
circulars no 17 2016 | iKargos