The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025, through Notification No. 11/2025-CUSTOMS (N.T.) dated 17th February 2025.
These regulations have been framed under the powers conferred by Section 157, read with Section 143AA, of the Customs Act, 1962 (hereinafter termed as ‘the Act’). The objective of these regulations is to facilitate trade by smoothing the process of storage and clearance of imported goods at designated premises of authorised importers.
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These regulations apply to importers who meet specific eligibility criteria. To qualify, an importer must hold:
(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;
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The importers seeking to clear their goods at these premises must not have orders issued under Section 47 or Section 60 of the Act at the port.
For an importer to avail of this facility, a formal application must be submitted to the Commissioner of Customs with jurisdiction over the licensed warehouse. The premises will be verified within seven days, after which the Commissioner will decide on the application within another seven days. If the verification process is incomplete or further information is needed, the Commissioner may grant an additional fifteen days for compliance. The term “Commissioner of Customs” in this context also includes the Principal Commissioner of Customs.
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Once authorised, the importer must declare their intent to use this facility in the Bill of Entry under Section 46 of the Act, providing details of the designated storage premises.
Upon the arrival of goods and completion of electronic processing, an automated system will grant permission for storage at the Authorised Importer Premises. However, this permission will not be granted if the goods are:
(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.
The decision regarding permission to avail this facility shall be made available to the importer electronically.
Once permission is granted, the importer may move the goods to the designated premises under a bond, ensuring that the cargo is affixed with a secured seal as specified by the Commissioner of Customs.
In certain cases, the Commissioner may waive the requirement for a secured seal based on the nature of the goods or transport mode. Upon arrival at the premises, a bond officer may conduct an examination as per the examination order and provide an electronic report to the Port of Import.
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In addition, the importer may submit documents or respond to queries during the clearance or removal process. Once all formalities, including examination, are complete, the goods may be cleared for home consumption under Section 47 of the Act or moved to a bonded warehouse under Section 60.
The authorised importer is bound by several obligations under these regulations is as follows:
(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.
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The Commissioner of Customs may suspend or revoke an authorisation granted under Regulation 4 if the importer fails to meet or no longer satisfies the prescribed conditions, following due legal process. Any contravention or non-compliance with these regulations, including aiding such violations, will attract penalties under Section 158(2)(ii) of the Act, in addition to any other applicable legal actions.
These regulations will come into effect from the date notified by the government and it is yet to be notified. The Registration form to be furnished is also attached with the notification.
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