CUSTOMS (ON-ARRIVAL MOVEMENT FOR STORAGE AND CLEARANCE AT AUTHORISED IMPORTER PREMISES) REGULATIONS, 2025

[DR.MARIAPPAN GOVINDARAJAN]

The Central Board of Indirect Taxes and Customs, vide Notification No. 11/2025-Customs (NT), dated 17.02.2025, made the Customs (On-Arrival Movement for Storage and Clearance at Authorised Imported Premises) Regulations, 2025 (‘Regulations’ for short).  These regulations came into effect with effect from 17.02.2025. 

These regulations ease the process of clearance.  For this purpose, the regulation declares the authorised import premises.  The Authorised importer is the authorised person under this Regulation for import of goods.

Authorised importer

Regulation 2(1)(b) defines the expression ‘authorised importer’ as the importer authorised under Regulation 4 which requires the registration of authorised importer.

Regulation 2(1)(c) defines the expression ‘authorised importer premises’ as the designated place authorised for storage of imported goods before clearance or removal under regulation 4.

Regulation 2(1)(d) defines the expression ‘Clearance at Authorised Importer Premises’ as including movement of imported goods of Authorised Importer from port to the Authorised Importer Premises, storage, examination, clearance or removal thereof.

Applicability

The provisions of these regulations shall applicable to the following to-

• The importers who satisfy the following conditions-

•  importer is recognised as Authorised Economic Operator under Tier II or Tier III status;
• designated place demarcated within already licenced warehouse under section 58 (licensing of private warehouses) or under section 58A (licensing of special warehouse) of the Act;
• licenced bonded warehouse where designated place is demarcated has permission under section 65 (manufacture and other operations in relation to goods in warehouse) of the Act; and
•  the resultant goods pertain to goods classified under headings 8517-8548;

• 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

The imported, who wants to avail the facility of availing the clearance at the authorised importer premises, under these Regulations, shall ensure about the applicability under these Regulations.  He shall file an application in the form prescribed under these regulations.  The application shall be filed 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 said form the details of authorised importer, details of Authorised Economic Operator, details of designated place, details of the goods for which this facility is to be availed and details of the nodal person (may be the senior management official) are to be provided.

On receipt of the application the Commissioner shall verify the Authorised Importer Premises within 7 days.  On the basis of the said verification, the Commissioner shall decide the application within 7 days and communicate the same to the applicant.  If the verification or information provided by the importer is insufficient to decide the application, the Commissioner of Customs may provide further period of 15 days to importer for making it sufficient to decide the application.  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

 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. 

The said permission shall not be granted if-

• the goods are selected for scanning and found suspicious after scanning; or
• no-objection is pending from any Government agency; or
• release is kept on hold based on specific intelligence.

The said permission shall be made available to the importer electronically.

Movement, storage and clearance or removal

The importer may move the goods to his Authorised Importer Premises on grant of the above said permission, under bond after affixing secured seal as specified by the Commissioner of Customs having jurisdiction over Authorised Importer Premises.  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.

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.  If required the Importer may submit any documents or respond to the query during clearance or removal at the Authorised Importer premises.

The goods may be cleared for home consumption or permitted to be removed for warehousing by the proper officer at the Port of Import after completing the above said formalities including examination.

Obligations

Regulation 7 imposes certain obligations on 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;
• provide for safe storage of the goods and to facilitate handling and examination at the expense of the authorised importer;
• ensure that goods are cleared or removed within 15 days of permission granted; the said period of 15 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;
• 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
• abide by all the provisions of the Act and rules, regulations, notifications and orders issued thereunder.

Suspension

The Commissioner of Customs is given powers to suspend or revoke the authorisation granted to the Authorised Importer, 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 section 158 (2)(ii) [any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to  Rs.2 lalks] 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.