Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest — Changes in ICES - Customs - PUBLIC NOTICE NO. 33/2020

OFFICE OF TTIE COMMISSIONER OF CUSTOMS (EXPORT) Air Cargo Export New Customs Houge, Near IGI Airport: New Delhi -110037 F. No. VIII(12)ACE/Tcch/PN/06/2020-21/515 Dated: 18.09.2020 PUBLIC NOTICE NO. 33/2020 Sub: Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest - Changes in ICES - reg Attention of the Exporters, Customs Brokers, trade and other stakeholders is invited towards the Advisory No. 33/2020-Customs dated 16.09.2020 issued by the DGoS, ICES regarding Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest - Changes in ICES. 2. 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, following changes have been made in the ICES. 3. 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 IBC-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. 4. 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 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. 5. Re-crediting of WBE Ledger in case of Re-export: In case of export of the resultant goods/ finish products from the Sec 65 warehouse, option has been given under the ACB (Assistant/ Deputy Commissioner Bonds) Role menu to re-credit the Warehouse BE ledger by entering the concerned Shipping Bill details through Exports details of WHBE option. 6. The will come into effect from 21.09.2020. The trade may refer to the new BE message format for filing the Bills of Entry w.e.f. 21.09.2020. 7. Difficulties if any should be brought to the notice of the Additional Commissioner (Air Cargo Export) New Customs House, New Delhi. 8. For Departmental Officers, the shall be treated as Standing Order. This issues with the approval of the Competent Authority, Air Cargo Export, NCH, New Delhi. (S. K. Mishra) Additional Commissioner Air Cargo Export