[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3,
SUB-SECTION (ii)]
GOVERNMENT OF
INDIA
MINISTRY OF
FINANCE
(DEPARTMENT OF
REVENUE)
(Central Board of Excise and Customs)
Notification
No. 68/2016-CUSTOMS (N. T.)
New Delhi, 14th
May, 2016
G.S.R (E).- In exercise of the powers conferred by
section 157 read with section 57, section 58 and sub-section (2) of Section 73A
of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs
hereby makes the following regulations, namely:-
1.
Short title and commencement. – (1) These
regulations may be called as the Warehouse (Custody and Handling of Goods)
Regulations, 2016.
(2) They shall come into force on the date of their
publication in the Official Gazette.
2.
Definitions. – (1) 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) “Controller of
Certifying Authorities” means the authority appointed under subsection (1) of
section 17 of the Information Technology Act, 2000 (21 of 2000);
(d)
“section” means section of the Act.
(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.
Appointment of warehouse keeper. – (1) A licensee shall
appoint a warehouse keeper who has sufficient experience in warehousing
operations and customs procedures to discharge functions on his behalf.
(2) The warehouse keeper shall obtain a digital
signature from authorities licensed by the Controller of Certifying Authorities
for filing electronic documents required under the Act, rules or regulations
made thereunder.
4.
Facilities, equipment and personnel. – A licensee shall
provide at the warehouse in respect of which a licence has been issued,-
(a) such facilities, equipment and personnel as are
sufficient to control access to the warehouse and provide secure storage of the
goods in it, including, -
(i)
doors and other building components of sturdy construction
(ii)
secure locks on doors and windows; and
(iii)
signage that prominently indicates that the site or building is a customs
bonded warehouse.
(b) adequate personnel, equipment and space for the
examination of goods by officers of customs; and
(c) a computerised system for accounting of receipt,
storage, operations and removal of goods.
5.
Receipt of goods from customs station. – (1) Upon receipt of
goods at a warehouse from a customs station, the licensee shall –
(a) verify the
one-time-lock affixed by the proper officer at the customs station on the
container or means of transport, as the case may be, carrying the goods to the
warehouse;
(b) inform the bond
officer immediately if the one-time-lock is not found intact, and refuse the
unloading of the goods;
(c) allow unloading,
provided the one-time-lock is found intact and verify the quantity of goods
received by reconciling with the bill of entry for warehousing and invoice;
(d) report any
discrepancy in the quantity of the goods within twenty four hours to the bond
officer;
(e) endorse the bill of
entry for warehousing bearing the order referred to in subsection (1) of
section 60, with the quantity of goods received and retain a copy thereof;
(f) acknowledge the
receipt of the goods by endorsing the transportation document presented by the
carrier of the goods and retain a copy thereof; and
(g)
take into record the goods received.
(2) Upon taking into record the goods received in
the warehouse, the licensee shall cause to be delivered an acknowledgement to
the proper officer referred to in sub-section (1) of section 60 and to the bond
officer regarding the receipt of the goods at the warehouse.
6.
Transfer of goods to another warehouse. – (1) A licensee
shall not allow transfer of warehoused goods to another warehouse without the
permission of the bond officer under section 67 on the Form for transfer of
goods from a warehouse.
(2) Where an owner of the warehoused goods produces
the Form for transfer of goods from a warehouse bearing the orders of the bond
officer, the licensee shall,-
(a)
allow removal of the goods and their loading onto the means of transport;
(b)
affix a one-time-lock to the means of transport;
(c) endorse the number
of the one-time-lock on the Form for transfer of goods from a warehouse and
retain a copy thereof;
(d) endorse the number
of the one-time-lock on the transport document and retain a copy thereof;
(e)
take into record the removal of the goods; and
(f)
cause to be delivered, copies of the retained documents to the bond officer
7.
Receipt of goods from another warehouse. – Upon receipt of
goods from another warehouse, a licensee shall –
(a)
verify the one-time-lock on the means of transport carrying the goods to the
warehouse;
(b) inform the bond
officer immediately if the one-time-lock is not found intact, and refuse the
unloading of the goods;
(c) allow unloading,
provided the one-time-lock is found intact, and verify the quantity of goods
received by reconciling with the Form for transfer of goods from a warehouse
bearing the orders of the bond officer;
(d)
report any discrepancy in the quantity of goods to the bond officer within
twenty four hours;
(e) endorse the Form
for transfer of goods from a warehouse with quantity received and retain a copy
thereof;
(f) acknowledge the
receipt of the goods by endorsing the transportation document presented by the
carrier of the goods and retain a copy thereof;
(g)
take into record the goods received; and
(h) cause to be
delivered, copies of the retained documents to the bond officer and to the
warehouse keeper of the warehouse from where the goods have been received.
8.
Removal of warehoused goods for home consumption.
–(1) A licensee shall not allow goods to be removed from the warehouse for home
consumption, unless the bond officer permits the removal of the goods.
(2) Upon the owner of the goods producing an order
made by the proper officer under section 68, the bond officer shall permit
removal of the goods and the licensee shall, –
(a) deliver the
quantity of goods as mentioned in the bill of entry for home consumption to the
owner of the goods and retain a copy of the bill of entry; and
(b)
take into record the goods removed.
9.
Removal of warehoused goods for export. – (1) A licensee
shall not remove or cause to be removed any warehoused goods for export except
by an order made by the proper officer under section 69.
(2) Upon the bond officer permitting the removal of
the goods from the warehouse, the licensee shall, in the presence of the bond
officer, cause the goods to be loaded onto the means of transport and affix a
one-time-lock to the means of transport.
10.
Operations in relation to warehoused goods. – A licensee
shall ensure that the warehoused goods are not manipulated, altered, processed
or otherwise dealt, except for or during the course of operations permitted
under section 64 or section 65.
11.
Maintenance of records in relation to warehoused goods.
– (1) A licensee shall, -
(a) maintain detailed
records of the receipt, handling, storing, and removal of any goods into or
from the warehouse, as the case may be, and produce the same to the bond
officer, as and when required;
(b) keep a record of
each activity, operation or action taken in relation to the warehoused goods;
(c) keep a record of
drawal of samples from the warehoused goods under the Act or any other law for
the time being in force; and
(d) keep copies of the
bills of entry, transport documents, Forms for transfer of goods from a
warehouse, shipping bills or bills of export or any other documents evidencing
the receipt or removal of goods into or from the warehouse and copies of the
bonds executed under section 59.
(2) The records and accounts required to be
maintained under sub- regulation (1) shall be kept updated and accurate and
preserved for a minimum period of five years from the date of removal of goods
from the warehouse and shall be made available for inspection by the bond
officer or any other officer authorised under the Act.
(3) A licensee shall also preserve updated digital
copies of the records specified under subregulation (1) at a place other than
the warehouse to prevent loss of records due to natural calamities, fire,
theft, skillful pilferage or computer malfunction.
(4) 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.
(5) 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.
12.
Penalty. –If a licensee contravenes any of the provisions of
these regulations, or abets such contravention or fails to comply with any of
the provision of these regulations, he shall be liable to a penalty in
accordance with the provisions of the Act.
13.
Power to exempt. – The Board, having regard to the
nature of the goods, their manner of transport or storage, may exempt a class
of goods from any of the provisions of these regulations
14.
Compliance of regulations by existing warehouses.-
(1) A public warehouse appointed under section 57 or a private warehouse
licensed under section 58 as it stood immediately prior to the commencement of
the Finance Act, 2016 (28 of 2016) shall comply with the provisions of these
regulations within a period of three months from the date of commencement of
these regulations.
(2) Upon compliance of sub-regulation (1), the bond
officer shall cause the lock of customs to be removed.
[F. No.
484/03/2015-LC (Vol. II. Pt.1)]
(Temsunaro
Jamir)
Under Secretary
to the Government of India
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