WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016

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The Tax Publishers WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016 [M.F. (D.R.) Notification No. 68/2016-Cus. (N.T.), dated 14-5-2016] 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 :- REGULATION 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. REGULATION 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 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 respectively as assigned to them in the Act. REGULATION 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. REGULATION 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)acomputerised system for accounting of receipt, storage, operations and removal of goods. REGULATION 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; SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016

[M.F. (D.R.) Notification No. 68/2016-Cus. (N.T.), dated 14-5-2016]

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 :-

REGULATION 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.

REGULATION 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 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 respectively as assigned to them in the Act.

REGULATION 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.

REGULATION 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)acomputerised system for accounting of receipt, storage, operations and removal of goods.

REGULATION 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;