Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Electronic sealing - Deposit in and removal of goods from Customs bonded Warehouses.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... andling of Goods) Regulations, 2016 , Warehoused Goods (Removal) Regulations 2016 , Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019 and circular 17/2016-Cus prescribe the affixation of a one-time-lock for transport of goods to be deposited in a warehouse or removed therefrom. 2. The regulations require that goods arriving at the warehouse from a customs station shall be affixed with a one-time-lock 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. Circular 17/2016-Cus dated 14th May 2016 pres .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shall be sourced from the vendors whose names appear in the list placed on the website of the CBIC (please see weblink alongside to circular 36 37/2017 on www.cbic.gov.in ) 4.1 Considering the fact that goods may be removed through a variety of vehicles, different types of RFID OTLs, such as bolt seals (already specified by circular 36/2017-Cus ) or wire - cable seal shall be used. The specifications, data elements and procedure to be used under the Regulations for Warehousing shall be as follows: 4.2 Seals (i) For containers (RFID One-Time-BoIt Seal) As prescribed under circular 36/2017 - Customs dated 28th August 2017 (ii) For closed body vehicles (RFID Wire Cable seal) (a) Each seal shall be a one-t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ication in the case of removal goods from a warehouse to a customs station for export shall be as follows: (i) IEC (Importer Exporter Code) (ii) Shipping Bill Number. (iii) Date (iv) REID OTL number (v) Date of sealing (vi) Time of sealing (vii) Container Number (where cargo is containerized or else not required) (viii) Registration number of vehicle (ix) Customs location code (x) Warehouse code (c) The data elements to be captured in the web-application in the case of removal goods from a warehouse to another warehouse ( section 67 ): (i) IEC (Importer Exporter code) (ii) Bill of Entry No. (iii) Date (iv) Warehouse code (origin) (v) Warehouse code (destination) (vi) REID .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cus dated 20th May 2016 prescribes that the importer shall declare the warehouse code in the Bill of Entry for warehousing. The Out of Charge officer releasing the cargo for deposit in a warehouse is advised to match the warehouse code declared in the bill of entry with that linked to the seal. This procedure shall dispense the need for securing any space availability certificates by importers. (h) The exporter of warehoused goods will be obligated to declare the physical serial number of the RFID OTL at the time of filing the online integrated shipping bill or in the case of manual shipping bill, before the container or cargo is dispatched from the warehouse. (i) In case the RFID OTL is found to be tampered at the Customs Station .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder physical escort by customs (e.g. as prescribed by circular 32/2016 regarding Duty Free Shops), the use of RFID OTL shall not apply. 5. The Principal Commissioner of Customs /Commissioner of Customs is duly empowered to permit movement of goods without affixation of RFID 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 above procedure shall come into force with effect from 15th March, 2020. 7. Clarifications, if any, may be sought from the Board. 8. Hindi version follows. (Dr. Swati Bhanwala) OSD (Land Customs)) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Man .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates