Details of Ex-bond Bill of Entry / Shipping Bill Must be Maintained in Form A for Removal of Warehoused Goods

[CBIC Circular No. 04/2023-Customs dated 21 February, 2023]

Subject: Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of ex-bond Bill of Entry / Shipping Bill in Form A.

The Circular No. 25/2016-Customs dated 08.06.2016 prescribes 'Form A' regarding maintenance of records in relation to warehoused goods for the purpose of capturing the details related to receipts. handling. storage and removal. It has been brought to notice that the said form do not explicitly capture details of ex-bond bill of entry or shipping hill for the cases where the goods are removed from the warehouse for home consumption or export respectively.

2. In view of above. it has been decided to amend Form A of the aforesaid Circular No. 25/2016-Customs by inserting. after Column No. 25, a new column i.e. Column No. 25A titled "Ex. Bond Bill of Entry No. and date/ Shipping Bill No. and date". Amended Form A is annexed.

Annexure: Form A

Form -A

Form to be maintained by the warehouse licensee of the receipt, handling, storing and removal of the warehoused goods.

(in terms of Circular No 25/2016-Customs dated 08.06.2016)

Receipts

1. Bill of Entry No. and date

2. Customs Station of Import

3. Bond No. and Date

4. Description of Goods

5. Description and No. of Packages

6. Marks and numbers on packages

7. Unit, Weight and quantity

8. Value

9. Duty assessed

10. Date of order under Section 60(1)

11. Warehouse code and address (in case of bond to bond transfer)

12. Registration No. of means of transport

13. OTL No.

14. Quantity adviced

15. Quantity Received

16. Breakage/ damage

17. Shortage

Handling and storage

18. Sample drawn by government agencies

19. Activities undertaken under section 64

20. Date of expiry of initial Bonding period

21. Period extended upto

22. Details of Bank guarantee

23. Relinquishment

Removal

24. Date and time of removal

25. Purpose of removal (home consumption. Deposit in another warehouse/ export/ sold under Sec. 72(2) / destruction etc), Give details

25A Ex-Bond Bill of Entry No. and date/ Shipping Bill No. and date

26. Quantity cleared

27. Value

28. Duty

29. Interest

30. Balance quantity

31. Remarks

F. No. 483/01 /2020-LC