In exercise of the
powers conferred by section 157 read with section 58A 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) These Regulations
shall be called as the Special Warehouse (Custody and Handling of Goods)
Regulations, 2016. (2) They shall come into
force on the date of their publication in the Official Gazette. (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 sub-section
(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 as respectively assigned to them in the Act. (1) A licensee shall
appoint a warehouse keeper who has experience in warehousing operations and
customs procedures, to discharge functions under these regulations 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. 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, windows and
other building components of sturdy construction; (ii) facility for locking
the warehouse by the bond officer; (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. The bond officer
shall cause the warehouse to be locked and no person shall enter the warehouse
or deposit or remove any goods therefrom, except in his presence. (1) A licensee shall not
receive any goods or permit unloading of any goods at the warehouse except in
the presence of the bond officer. (2) Upon the bond officer
permitting the deposit of the goods in the warehouse, the licensee shall take
into record the goods received in the warehouse and cause to be delivered an
acknowledgement to the proper officer referred to in sub-section (1) of section
60 for receipt of the goods at the warehouse or proper officer of the warehouse
of despatch, as the case may be. (1) A licensee shall not
allow the transfer of warehoused goods to another warehouse without the
permission of the bond officer on the Form for transfer of goods from a
warehouse. (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. (1) A licensee shall not
remove or cause to be removed any warehoused goods for home consumption, except
in the presence of the bond officer. (2) Upon the owner of the
warehoused goods producing an order made by the proper officer under section
68, the licensee shall, in the presence of the bond officer, deliver the
quantity of goods mentioned in the bill of entry for home consumption to the
owner of the goods and retain a copy of the bill of entry. (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. (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 under 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. (3) 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. (4) A licensee shall also
preserve updated digital copies of the records specified under sub-regulation
(1) at a place other than the warehouse to prevent loss of records due to
natural calamities, fire, theft, skillful pilferage or computer malfunction. (5) 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. (6) 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. If a licensee
contravenes any of the provisions of these regulations, or abets such
contravention or fails to comply with any of the provisions of these
regulations, he shall be liable to a penalty in accordance with the provisions
of the Act. 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. Nothing contained in
these regulations shall apply to a warehouse licensed under
Section 58A of the Act and operating under section 65 of
the Act.][1] [1] Inserted by Special
Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020, vide
Notification No. 77/2020-Customs (N.T.), dated 17.08.2020.SPECIAL WAREHOUSE (CUSTODY AND HANDLING OF
GOODS) REGULATIONS, 2016
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