28/2025 : Launch of Online Module for Permissions under Section 65 (MOOWR and MOOSWR)

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Circular No. 28/2025-Customs F. No: 473/02/2022-LC Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) **** North Block, New Delhi Dated: 15th November, 2025 To All Principal Chief Commissioners/Chief Commissioners of Customs Principal Directors General/Directors General of Customs All Principal Commissioners/Commissioners of Customs Subject: Launch of Online Module for Permissions under SecƟon 65 (MOOWR and MOOSWR)-reg. CBIC has operaƟonalised a dedicated online module on ICEGATE 2.0 to streamline and simplify the submission of applicaƟons for permissions under SecƟon 65 covering the following 2 categories: (a) MOOWR (Manufacture and Other OperaƟons in Warehouse RegulaƟons, 2019), applicable to warehouses licensed under SecƟon 58 of the Customs Act, 1962; and (b) MOOSWR (Manufacture and Other OperaƟons in Special Warehouse RegulaƟons, 2020), applicable to special warehouses licensed under SecƟon 58A of the Customs Act, 1962. 2. DG Systems has made available detailed User Manuals for both trade and departmental officers at hƩps://www.icegate.gov.in/guidelines/warehouse-licensing. These manuals provide clear, step- wise instrucƟons with screenshots of the module interface. Users are advised to acquaint themselves with these manuals. 3. Any difficulty in using the module may be reported to icegatehelpdesk@icegate.gov.in. Departmental officers may escalate such issues to saksham.seva@icegate.gov.in for Ɵmely resoluƟon. 4. Chief Commissioners of Customs shall issue Public NoƟces indicaƟng the port code(s) to be used for receipt and processing of applicaƟons for permissions under SecƟon 65 within their jurisdicƟon and ensure smooth onboarding of trade onto the ICEGATE 2.0 module. 5. Hindi version follows. (Prabhjot Kaur) OSD (Cus & EP)