The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs (On – Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025.
Applicability Of Customs (On – Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025
The Customs (On – Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025 shall apply to importers satisfying the FOUR conditions.
Firstly, importer is recognised as Authorised Economic Operator under Tier II or Tier III status.
Secondly, designated place demarcated within an already licenced warehouse under section 58 or under section 58A of the Act.
Thirdly, licensed bonded warehouses where the designated place is demarcated has permission under section 65 of the Act.
Lastly, the resultant goods pertain to goods classified under headings 8517-8548;
The imported goods only, where no order is made under section 47 or section 60 of the Act and the importer is intending to avail clearance at Authorised Importer Premises.
Registration
Subject to regulation 3, the importer who intends to avail the facility of clearance at Authorised Importer Premises, shall make an application before the Commissioner of Customs having jurisdiction to issue licence under sections 58 or 58A of the Act, seeking to avail the facility of clearance at Authorised Importer Premises in the Form annexed to these regulations.
The Commissioner shall get the Authorised Importer Premises verified within seven days.
On the basis of verification under sub-regulation (2), the Commissioner shall decide the application within seven days and communicate to the applicant.
Provided that where the verification or information provided by the importer is insufficient to decide the application, the Commissioner of Customs may provide a further period of fifteen days to the importer for making it sufficient to decide the application.
Any reference to the Commissioner of Customs shall also include a reference to the Principal Commissioner of Customs.
Declaration of intent to avail facility
The Authorised importer shall declare his intent in the Bill of Entry under section 46 of the Act along with the details of Authorised Importer Premises.
Grant of automated permission to avail facility
On arrival of the goods and completion of the electronic process relating to goods covered in the Bill of Entry including reconciliation with the arrival manifest, an-automated permission for storage at the Authorised Importer Premises shall be granted by the Customs Automated System.
Provided that the above said permission shall not be available in the following situations, namely goods are selected for scanning and found suspicious after scanning; or no-objection is pending from any Government agency; or
(c) release is kept on hold based on specific intelligence.
The decision regarding permission to avail this facility shall be made available to the importer electronically.
Movement, Storage and Clearance or Removal
On grant of permission under regulation 6, the importer may move the goods to his Authorised Importer Premises under bond after affixing secured seal as specified by the Commissioner of Customs having jurisdiction over Authorised Importer Premises;
Provided that the Commissioner of Customs may have regard to the nature of goods or manner of transport, permit movement of such goods without affixing the secured seal.
On arrival, the bond officer having jurisdiction over the Bonded warehouse of the Authorised Importer Premises may examine the goods, if required in accordance with examination order and provide a report to the Port of Import electronically.
Importers may submit any documents or respond to the query, if required during clearance or removal at the Authorised Importer premises.
On completion of the formalities including examination, the goods may be cleared for home consumption under section 47 or permitted to be removed for warehousing under section 60 by the proper officer at the Port of Import.
Obligation of the Authorised Importer
The Authorised Importer shall provide continuity bond for custody of the goods during the movement. Move the goods under his custody and inform the bond officer regarding the arrival of the goods at the Authorised Importer Premise.
The Authorised Importer shall provide for safe storage of the goods and to facilitate handling and examination at the expense of the authorised importer;
The Authorised Importer shall ensure that goods are cleared or removed within 15 days of permission granted under regulation 6.
Provided that the said period of fifteen days may be further extended by the Commissioner of Customs having jurisdiction over the bonded warehouse, if sufficient reason is shown that the causes for not conforming to the time period were beyond the importer’s control.
The Authorised Importer shall maintain records of receipt, handling, storing and removal of goods into or from the Authorised Importer Premises, as the case may be, and produce the same to the bond officer, as and when required.
The Authorised Importer shall abide by all the provisions of the Act and rules, regulations, notifications and orders issued thereunder.
Suspension of facility
The Commissioner of Customs, may suspend or revoke the authorisation granted under regulation 4, if any other conditions are not met or no longer valid after observance of due process of law.
Penalty
If an Authorised Importer or any person 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 penalty to an extent specified under clause(ii) of sub- section (2) of section 158 without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or under any other law for the time being in force.
Power to relax
The Board having regard to the nature of the goods, their manner of transport or storage, may by order exempt a class of goods from any of the provisions of these regulations subject to such conditions specified therein.
Notification Details
Notification No. 11/ 2025-CUSTOMS (N.T.)
Date: 17th February, 2025
Read More: CBIC Notifies Customs Manual 2025
