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The Central Board of Indirect Taxes and Customs amends Form A of Circular No. 25/2016-Customs to include details of ex-bond bills of entry and shipping bills. Warehouse licensees maintain records of receipt, handling, storage, and removal of warehoused goods. Licensees now add a new column numbered 25A for the ex-bond bill of entry number and date, or the shipping bill number and date.
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F. No. 483/01/2020-LC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs
Room No. 227 A, North Block, New Delhi Dated 21st February, 2023
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs All Principal Chief Commissioners/ Chief Commissioners of Customs (Prev.) All Principal Chief Commissioners/ Chief Commissioners of CGST & Customs All Principal Director Generals/Director Generals under CBIC
Sir/Madam,
Subject: Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of ex-bond Bill of Entry / Shipping Bill in Form A-reg.
The Circular No. 25/2016-Customs dated 08.06.2016 prescribes 'Form A' regarding maintenance of records in relation to warehoused goods for the purpose of capturing the details related to receipts, handling, storage and removal. It has been brought to notice that the said form do not explicitly capture details of ex-bond bill of entry or shipping bill for the cases where the goods are removed from the warehouse for home consumption or export respectively.
In view of above, it has been decided to amend Form A of the aforesaid Circular No. 25/2016-Customs by inserting, after Column No. 25, a new column i.e. Column No. 25A titled "Ex. Bond Bill of Entry No. and date/ Shipping Bill No. and date". Amended Form A is annexed.
Hindi version follows.
Annexure: Form A
[Image omitted. See the official document.] (Prabhjot Kaur) OSD (Customs & EP) Tel: 011-23095438 Email: uslc-cbec@gov.in
Form -A
Form to be maintained by the warehouse licensee of the receipt, handling, storing and removal of the warehoused goods. (in terms of Circular No. 25/2016-Customs dated 08.06.2016)
Warehouse code and address:
| Bill of Entry No. and date | Customs Station of import | Bond No. and date | Description of goods | Description and No. of packages | Marks and numbers on packages | Unit, Weight and quantity | Value | Receipts | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Duty assessed | Date of order under Section 60(1) | Warehouse code and address( in case of bond to bond transfer) | Registration No. of means of transport | OTL No. | Quantity adviced | Quantity received | Breakage / damage | Shortage | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| Handling and storage | Removal | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sample drawn by government agencies | Activiti es undert aken under sectio n64 | Date of expiry of initial Bonding period | Period extended upto | Details of Bank Guarantee | Relinquis hment | Date and time of removal | Purpose of removal (home consumption/ deposit in another warehouse/ export/ sold under Sec.72 (2)/ destruction etc). Give details | Ex-Bond Bill of Entry No. and date/ Shipping Bill No. and date | Quantity cleared | Value | Duty | Interest | Balance quantity | Remarks |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 25A | 26 | 27 | 28 | 29 | 30 | 31 |
