[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 INDIRECT TAXES AND CUSTOMS)
Notification No. 11/ 2025-CUSTOMS (N.T.)
New Delhi, the 17^th^ February, 2025.
G.S.R…… (E) - In exercise of the powers conferred by section 157 read with section
143AA of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and
Customs, for the purposes of facilitation of trade, hereby makes the following regulations,
namely:-
-
Short title and commencement.- (1) These regulations may be called the Customs (On -
Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations,
-
(2) They shall come into force with effect from the date to be notified.
-
Definitions.– (1) In these regulations, unless the context otherwise requires,-
- (a) “Act” means the Customs Act, 1962 (52 of 1962);
- (b) “Authorised Importer” means the importer authorised under regulation 4;
- (c) “Authorised Importer Premises" means the designated place authorised for storage
of imported goods before clearance or removal under regulation 4;
- (d) “Clearance at Authorised Importer Premises” includes movement of imported
goods of Authorised Importer from port to the Authorised Importer Premises, storage,
examination, clearance or removal thereof.
- (e) “Form” means the Form annexed to these regulations.
(2) The words and expressions used herein and not defined in these regulations shall have the
same meanings as assigned to them in the Act or notifications issued thereunder.
- Application.- These regulations shall apply to –
- (a) importers satisfying the following conditions, namely:-
- (i) importer is recognised as Authorised Economic Operator under Tier II or
Tier III status;
- (ii) designated place demarcated within already licenced warehouse under
section 58 or under section 58A of the Act;
- (iii) licenced bonded warehouse where designated place is demarcated has
permission under section 65 of the Act; and
- (iv) the resultant goods pertain to goods classified under headings 8517-8548;
- (b) such 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.- (1) 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.
(2) The Commissioner shall get the Authorised Importer Premises verified within seven days.
(3) 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 further
period of fifteen days to importer for making it sufficient to decide the application.
Note: Any reference to the Commissioner of Customs shall also include a reference to the
Principal Commissioner of Customs.
-
Declaration of intent to avail the 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 this facility.- (1) 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:-
- (a) goods are selected for scanning and found suspicious after scanning; or
- (b) no-objection is pending from any Government agency; or
- (c) release is kept on hold based on specific intelligence.
(2) The decision regarding permission to avail this facility shall be made available to the
importer electronically.
- Movement, Storage and Clearance or Removal.- (1) 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 having regard to the nature of goods
or manner of transport, permit movement of such goods without affixing the secured seal.
(2) 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 report to the Port of Import electronically.
(3) Importer may submit any documents or respond to the query, if required during clearance
or removal at the Authorised Importer premises.
(4) On completion of the formalities including examination, the goods may be cleared for
home consumption under section 47 of the Act or permitted to be removed for warehousing
under section 60 of the Act by the proper officer at the Port of Import.
- Obligation of the Authorised Importer.- The Authorised Importer shall –
- (a) provide continuity bond for custody of the goods during the movement;
- (b) move the goods under his custody and inform the bond officer regarding the
arrival of the goods at the Authorised Importer Premise;
- (c) provide for safe storage of the goods and to facilitate handling and examination at
the expense of the authorised importer;
- (d) ensure that goods are cleared or removed within fifteen 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;
- (e) 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; and
- (f) abide by all the provisions of the Act and rules, regulations, notifications and
orders issued thereunder.
-
Suspension of the 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.
[F. No. 450/10/2016-Cus IV(Pt.)]
(Sanjeet Kumar)
Under Secretary to Government of India
FORM
[See regulation 4(1)]
Application for Authorised Importer
To,
The Principal Commissioner/ Commissioner,
….
I, …………….. (name of the importer) hereby submit an application to avail the
facility under Customs (On-Arrival Movement for Storage, Clearance at Authorised Importer
Premises), 2025 and undertake to comply with the provisions laid down in the said
regulations and other related circulars, public notice as follows:
