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The MOOWR documents required for approval support a single combined application for a licence under Section 58 and permission under Section 65 of the Customs Act, 1962. Since Circular No. 28/2025-Customs, effective 15 November 2025, that application is filed online through the ICEGATE 2.0 Warehouse Module.
One point up front, because it is widely misstated. No bank guarantee is required.
The applicant must be a citizen of India or an entity incorporated or registered in India. Assemble:
The premises documents establish that the site is suitable for secure storage of dutiable goods and discharge of compliances.
The application form itself carries the substantive declarations. You must state the goods proposed to be manufactured, or the other operations proposed to be carried out, and inform the jurisdictional Commissioner of any subsequent change in the nature of operations.
You must also inform the input-output norms for raw materials and final products, and report any revision. SION norms do not apply, so these are self-declared, and they determine the duty payable on clearance.
Section 59 requires a bond in a sum equal to thrice the duty assessed on the warehoused goods. The format prescribed at Annexure C of Circular No. 34/2019-Customs serves both the MOOWR Regulations and Section 59.
It is executed on non-judicial stamp paper of appropriate value and approved by the Deputy or Joint Commissioner. No bank guarantee accompanies it. An all-risk insurance policy including the deferred customs duty amount is required.
The application includes undertakings to maintain accounts of receipt and removal of goods in digital form and furnish them digitally to the bond officer monthly, to inform the input-output norms and any revision, and to execute the bond in the specified format.
Further undertakings bind you to pay duties, interest, fines, and penalties in respect of warehoused goods, and to indemnify the Commissioner against loss suffered on account of accident, damage, deterioration, or destruction.
A warehouse keeper with sufficient experience in warehousing operations and customs procedures must be appointed. A person who has passed the Customs Broker Regulations examination qualifies, though that is not the only route.
He requires a digital signature certificate for electronic filings, and he signs the accounts on behalf of the licensee.
Register on the ICEGATE login page and select the role of Warehouse Licensee. Identity is validated by OTP on the registered mobile and email. DigiLocker-based document validation is supported, and documents saved there can be used directly.
Select the correct jurisdictional port code, because the application routes to the officer on that basis. A separate ICEGATE ID is generated for each warehouse registration, and multiple licences may be held under one PAN or even one GSTIN.
The application is forwarded to the approving customs officer and can be tracked by Reference ID. Where the officer raises a query, a response with a mandatory comment is filed through the portal.
Antecedent verification runs through DRI and DGGI, and grant of licence may not be held up pending it. A one-time physical verification of the premises follows, after which the licence and permission are granted. Issuance commonly takes two to three months from a complete application.
At JPARKS INDIA, we assemble the document set, confirm the jurisdictional port code before filing, draft defensible input-output norms, execute the Section 59 bond in the correct Annexure C format, and prepare the premises for verification. Having served 500+ importers and exporters since 2018, we get applications approved without avoidable rework. Learn more about our MOOWR scheme services or book a free consultation.
Entity registration documents, PAN, GSTIN, IEC, premises ownership or lease proof, site layout, input-output norms, the Section 59 bond in the Annexure C format, and warehouse keeper details.
No. A triple duty bond under Section 59, in the format at Annexure C of Circular No. 34/2019-Customs, is required. No bank guarantee accompanies it.
Yes. GSTIN is mandatory to initiate any warehouse licensing application on ICEGATE. The system fetches details from the GST portal and validates contact details by OTP.
Online through the ICEGATE 2.0 Warehouse Module, under Circular No. 28/2025-Customs effective 15 November 2025. Register under the Warehouse Licensee role and select the correct jurisdictional port code.
No. A single combined application covers the warehouse licence and the manufacturing permission, with one point of approval. The system auto-selects Section 65 where MOOWR is sought.
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