Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest – Changes in ICES as per ICES Advisory 33/2020 - Customs - Trade Notice No. 16/2020

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 File No.GEN/EDI/ADV/2/2020-EDI -O/o COMMR-CUS-COCHIN Dated: 21.09.2020 Trade Notice No. 16/2020 Subject: Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest Changes in ICES as per ICES Advisory 33/2020 reg. Kind attention of Importers/Customs Brokers is brought to recent changes made in ICES which has been communicated vide the Advisory mentioned above. As per Section 61 of the Customs Act, 1962, no interest is leviable on Ex-Bond Bills of Entry filed for clearing the goods for home consumption from a Section 65 warehouse. In consonance with the same, the following changes have been made in the ICES: 1. IEC Warehousing Mapping: For identifying the Warehouses which have been licensed for manufacturing activity under the MOOWR, an option has been given under the ACB i.e. AC (Bonds) role in IEC-Warehouse Mapping menu in order to enter the IEC and Warehouse Code for the purpose of mapping in the System once the license has been granted by the Principal Commissioner or Commissioner of Customs. This mapping will be used to validate the Bills of Entry filed with Sec 65 declaration. 2. Changes in the declaration of Ex-Bond Bill of Entry: An updated BE message format has been uploaded on ICEGATE website (https://icegate.gov.in/msg_guideline.html). Changes have been made in the BE_ITEM_SW_CTRL table of the BE. Annexure 1 gives the field level details of these changes. This additional information pertains to Ex-Bond BEs filed for home clearance after manufacturing in the Sec 65 Warehouse and is required to be furnished for every item in such Ex Bond BE. Accordingly, items covered under Ex-Bond BE cleared from the particular Sec 65 Warehouse will attract no interest. 3. Re-crediting of WBE Ledger in case of Re-export: In case of export of the resultant goods/finished products from the Sec 65 warehouse, option has been given under the ACB role menu to re-credit the Warehouse BE ledger by entering the concerned Shipping Bill details through Exports details of WHBE option. The above changes will come into effect from 21.09.2020. MOHD. YOUSAF COMMISSIONER