Draft Warehousing Operations Regulations, 2026 – uploading on the CBIC website for inviting comments/views/suggestions from stakeholders
GST
Dated:- 25-9-2026
F. No. 473/12/2026-LC
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Kartavya Bhawan-1, New Delhi,
Dated the 21.09.2026
To,
The CBIC Webmaster
Email: webmaster.cbec@icegate.gov.in
Madam/Sir,
Subject: reg.
Kindly refer to the draft Warehousing Operations Regulations, 2026 attached herewith, which have been approved for placing in the public domain for stakeholder consultation.
2. In view of the above, it is requested to upload the attached draft regulations on the CBIC website for inviting comments/ views /suggestions from stakeholders. The comments/ views/ suggestions may be furnished within 15 days from the date of issuance of this letter in the following format:
FORMAT FOR SENDING SUGGESTIONS/COMMENTS/VIEWS
Sr. No.
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of the powers conferred by section 157 read with sections 57, 58, 59, 60, 61, 64, 67, 68, 69 and 72 and sub-section (2) of section 73A of the Customs Act, 1962 (52 of 1962), and in partial supersession of the Warehouse (Custody and Handling of Goods) Regulations, 2016 and the Warehoused Goods (Removal) Regulations, 2016, in so far as they apply to warehouses governed by these regulations, except as respects things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely :-
1. Short title and commencement .-
(1) These regulations may be called the Warehousing Operations Regulations, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions .-
(1) In these regulations, unless the context otherwise requires,-
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “bond officer” means the officer of customs in charge of a wareh
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ing device, whether mechanical or electronic, used for securing goods during transport, including an electronic seal where so specified by the Board;
(j) “warehouse” means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Act, to which these regulations apply;
(k) “Warehouse Licensing Regulations, 2026” means the regulations made by the Board for licensing of warehouses under the Act; and
(1) “section” means a section of the Act.
(2) Words and expressions used in these regulations and not defined herein shall have the meanings respectively assigned to them in the Act.
3. Application .-
These regulations shall apply to warehouses licensed under section 57 or section 58 of the Act, other than a warehouse in which permission to carry on any manufacturing process or other operations has been granted under section 65 of the Act.
4. Conditions for transport of goods .-
(1) Goods transported-
(a) from a customs stat
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may, having regard to the manner of transport, waive the requirement of transit-risk insurance in respect of liquid bulk cargo transported through pipelines.
5. Receipt and accountal of goods at a warehouse .-
(1) Before the removal of goods from a customs station for deposit in a warehouse,-
(a) the importer shall make a request through the electronic portal to the licensee to receive and store the goods;
(b) the licensee shall record acceptance or rejection of the request on the electronic portal; and
(c) upon acceptance of the request and electronic communication of an order made under sub-section (1) of section 60 of the Act, the goods may be transported to the warehouse.
(2) Upon receipt of goods at a warehouse, whether from a customs station or another warehouse, the licensee shall-
(a) verify the one-time-lock affixed to the container or means of transport, where required under regulation 4;
(b) where the one-time-lock is found broken, tampered with or o
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l.
(3) Upon confirmation of receipt under clause (f) of sub-regulation (2), the confirmation shall be made available electronically on the electronic portal-
(a) in the case of goods received from a customs station, to the proper officer who made the order under sub-section (1) of section 60 of the Act, the bond officer, the importer or owner of the goods and the licensee; and
(b) in the case of goods received from another warehouse, to the owner of the goods and the licensees and bond officers of the source and receiving warehouses.
6. Removal of warehoused goods from one warehouse to another .-
(1) Where the owner proposes to remove warehoused goods from one warehouse to another under section 67 of the Act,-
(a) the owner shall make a request through the electronic portal to the licensee of the receiving warehouse to receive and store the goods; and
(b) the licensee of the receiving warehouse shall record acceptance or rejection of the request on the electronic p
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records to reflect the quantity so removed and the balance remaining in the warehouse.
(5) Upon receipt of the goods at the receiving warehouse, the licensee shall comply with the requirements specified in sub-regulations (2) and (3) of regulation 5 in respect of goods received from another warehouse.
7. Removal of warehoused goods for home consumption .-
Upon electronic communication of an order made under section 68 of the Act, the licensee shall permit removal only of the quantity specified in the bill of entry for home consumption and the order for clearance, and shall update the electronic records to reflect the quantity removed and the balance remaining in the warehouse.
8. Removal of warehoused goods for export .-
(1) A licensee shall not remove or cause to be removed any warehoused goods for export except upon electronic communication through the electronic portal of an order made by the proper officer under section 69 of the Act.
(2) Upon such communication,
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Act.
10. Furnishing of returns .-
(1) The licensee shall, on or before the tenth day of each month, furnish through the electronic portal a return for the preceding month containing the particulars specified in Form WH-1.
(2) The licensee shall, on or before the tenth day of each month, furnish through the electronic portal the particulars specified in Form WH-2 in respect of goods whose warehousing period under section 61 of the Act is due to expire during the following month.
11. Maintenance of electronic records and documents .-
(1) The licensee shall maintain in the digital warehouse management system complete, accurate and up-to-date electronic records of all transactions relating to the receipt, handling, storage, transfer, operations and removal of warehoused goods, including the balance of such goods and the documents supporting each transaction.
(2) The electronic records and documents shall be securely stored, regularly backed up in a system independent of
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wner of the goods or the licensee concerned to furnish the relevant information or documents.
(2) Where any discrepancy in the receipt or arrival of the goods is recorded on the electronic portal and made available electronically to the bond officer, the bond officer may require the owner of the goods or the licensee concerned to furnish the relevant information or documents.
(3) Where, upon examination of the information or documents furnished or otherwise available, the proper officer has reason to believe that any of the circumstances specified in section 72 of the Act exist, the proper officer may proceed in accordance with that section and other applicable provisions of the Act.
13. Electronic furnishing and acknowledgement .-
(1) Every request, declaration, intimation, confirmation, return or other information required to be furnished under these regulations shall be furnished electronically through the electronic portal in such form and manner as may be provided ther
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e order.
Encl: Forms WH-1 and WH-2
( ……………. )
Under Secretary
FORM WH-1 Monthly Return of a Bonded Warehouse (To be furnished electronically through the electronic portal)
A. General Information
Name of Licensee Address of Licensee Warehouse Code Warehouse Address Return Month Return Year
B. Transaction Details
SI. No. Section Fields to be furnished
1 Receipt of Warehoused Goods from Customs Station Into Bond BE No .; Into Bond BE Date; Port Code of Import; Bond No .; Bond Date; Date of Order under Section 60(1); Registration No. of Means of Transport; OTL No.
2 Receipt of Warehoused Goods from Another Warehouse Into Bond BE No .; Into Bond BE Date; Port Code of Import; Bond No .; Bond Date; Date of Order under Section 60(1); Warehouse Code of Supplier Warehouse; Date and Unique Reference No. of Acknowledgement of Declaration under Regulation 6; Registration No. of Means of Transport; OTL No.
3 Sub-Form for BE (Goods Details) Into Bond BE No .; Into
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8 Details of Relinquishments During the Month Into Bond BE No .; Into Bond BE Date; Description of Goods; Available Quantity; Quantity Relinquished; Upload Acceptance Letter from Commissioner.
9 Removal of Warehoused Goods for Home Consumption Into Bond BE No .; Into Bond BE Date; Date of Order under Section 68(c); Description of Goods Removed; Unit Code; Quantity of Removal; Assessable Value of Goods Removed (INR); Duty Involved on Goods Removed (INR); Interest (INR); Balance Quantity Available in Warehouse Against Into-Bond BE; Remarks, if Any.
10 Removal of Warehoused Goods for Export Into Bond BE No .; Into Bond BE Date; Date of Order under Section 69(1)(c); SB No .; SB Date; Description of Goods Removed; Unit Code; Quantity of Removal; Assessable Value of Goods Removed (INR); Duty Involved on Goods Removed (INR); Interest (INR); Balance Quantity Available in Warehouse Against Into-Bond BE; Remarks, if Any; Date and Time of Removal; Registration No. of Means of Transport; Contai
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Approval of Proper Officer; Any Other Removal During the Month.
Verification
I declare that the information furnished in this return is true, correct and complete.
Name of authorised signatory Designation Place Date Authentication
Digital Signature Certificate (DSC)
FORM WH-2
Details of Bills of Entry in Respect of Which the Warehousing Period Is Expiring in the Following Month
(To be furnished electronically through the electronic portal)
A. General Information
Name of Licensee Address of Licensee Warehouse Code Warehouse Address Return Month Return Year
B. Bill of Entry Details
SI. No. Section Fields to be furnished
1 Main Form-BE Details Into Bond BE No .; Into Bond BE Date; Port Code of Import; Bond No .; Bond Date; Date of Order under Section 60(1); Remarks, if Any.
2 Sub-Form for BE (Line Items) Into Bond BE No .; Into Bond BE Date; Line-Item No. of the Warehousing BE; Description of Goods; Unit Code; Quantity (Weight/Volume/Numbers etc.); Ass
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