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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART -II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)

New Delhi, the 14
th
May, 2016

Notification No. 67/2016- Customs (N.T.)

G.S.R. (E) In exercise of the powers conferred by section 157 read with section 60,
section 67 and section 69 of the Customs Act, 1962 (52 of 1962), and in supersession of the
Warehoused Goods (Removal) Regulations 1963, except as respects things done or omitted
to be done before such supersession, the Central Board of Excise and Customs hereby makes
the following regulations, namely:-
1. Short title and commencement. - (1) These regulations may be called the Warehoused
Goods (Removal) Regulations, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions. – In these regulations, unless the context otherwise requires, -

(a) “Act” means the Customs Act, 1962 (52 of 1962);

(b) “bond officer” means an officer of customs in charge of a warehouse;

(c) “Form” means the form appended to these regulations;

(d) “section” means section of the Act;

(e) “warehouse” means a public warehouse licensed under section 57 or a private
warehouse licensed under section 58 or a special warehouse licensed under
section 58A.

(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. Form for transfer of goods from a warehouse.-Where the warehoused goods are to be
removed from one warehouse to another warehouse or from a warehouse to a customs station
for export, the owner of the goods shall make such request by filing the Form appended to
these regulations.

4. Conditions for transport of goods. -Where the goods are removed 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 transport of the goods shall be under one-time-
lock, affixed by the proper officer or the licensee or the bond officer, as the case may be:

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 the goods without affixing the one-time-lock.

5. Conditions for due arrival of goods. - The owner of the goods shall produce to the bond
officer or proper officer under sub-section (1) of section 60, as the case may be, within one
month or within such extended period as such officer may allow, an acknowledgement issued
by the licensee or the bond officer of the warehouse to which the goods have been removed
or the proper officer at the customs station of export, as the case may be, 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 subsection (1) of section 72.

FORM
(see regulation 3 of Warehoused Goods (Removal) Regulations, 2016)
Form for transfer of goods from a warehouse (in terms of section 67 or section 69 of the Customs Act, 1962)
Part-I
Import
details
Details of warehousing
Goods
Purpose of removal
Bill of Entry
No. and
date.
Warehouse code
and address.
Bond No. and
date.
Description
of goods.
Description and No.
of packages.
Marks and
numbers on
packages
Weight and
quantity.
Value. Deposit in another
warehouse (Furnish
warehouse code and
address).
For export by
air/sea/land/post
(Furnish details of
customs station)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)


Signature of the owner of warehoused goods. Permission of the Bond officer.
Full name: (Signature with seal)
Telephone No.
Part-II
Details of despatch of goods Details of receipt of goods Remarks
Date and
time of
removal.
Registration
No. and details
of means of
transport.
Container
No. (if
applicable.)
One-time-
lock No.
Date and time of
receipt at the
warehouse or
customs station.
Whether Registration
No. of means of
transport is matching
with despatch?
Whether the one
time lock is found
intact?

(1) (2) (3) (4) (5) (6) (7) (8)


Signature and stamp of Licensee (Warehouse keeper) / Bond Officer. Signature and stamp of Licensee (Warehouse keeper) / Bond
(at the place of despatch) Officer / Proper Officer (at the place of receipt)


[F.N.484/03/2015-LC (Vol.II. Pt- I.)]
(Temsunaro Jamir)
Under Secretary to the Government of India