Maintenance of records in relation to warehoused goods in electronic form, filing of Returns and acknowledgement of receipt of goods

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS –I,III&V) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, URAN,
DIST: RAIGAD, MAHARASHTRA – 400 707.

F.No.S/22-Gen-150/2015-16/AM(I) Dated: 10.06.2016

PUBLIC NOTICE NO. 83 /2016

       Sub: Maintenance of records in relation to warehoused goods in electronic  
                form, filing of Returns and acknowledgement of receipt of goods 

Attention of all the Importers, Customs Brokers, Warehouse Licensee and the member of the Trade is invited to the Board’s Circular No. 25/2016-Customs dated 08.06.2016 on the above mentioned subject.

Regulation 11 of the Warehouse (Custody and Handling of Goods) Regulation, 2016 requires the licensee to maintain detailed records of the receipt, handling, storage and removal of goods into and from the warehouse and file monthly returns regarding the same.

Maintenance of records in relation to warehoused goods in digital form only:

(a) Every licensee shall maintain records of receipt, handling, storing and removal of the warehoused goods in the Form-A appended to this Public Notice. While the information contained in the Form is mandatory, the licensee will be free to add any additional data fields, if so required for their commercial purpose. (b) The data prescribed in the Form shall be stored electronically. All licensees are required to enter data accurately and immediately upon the goods being deposited in or removed from the warehouse. Similarly, all other activities prescribed in the regulations need to be recorded immediately. Such electronic records should be kept updated, accurate and complete and shall be available at the warehouse at all times and accessible to the Bond Officer or any other authorized officer for verification. (c) The software for maintenance of electronic records must incorporate the feature of audit trail which means a secure, computer generated time- stamped electronic record that allows for reconstruction of the course of events relating to the creation, modification, or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record.

Filing of returns in relation to Warehoused goods:

(a) The Regulations also prescribe that-

(i) a licensee shall file with the bond officer a monthly return of the receipt, storage, operations and removal of the goods in the warehouse, within ten days after the close of the month to which such return relates. (ii) Where the period specified in Section 61 for warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the bond officer on or before the 10th day of the month immediately preceding the month of such expiry. (b) The monthly return to be filed by the assesse as per para 3(a)(i) shall be filed in Form-A appended to this circular. (c) The monthly return to be filed by the assesse as per part 3(a)(ii) shall be filed in Form-B appended to this circular. (d) The aforesaid returns shall be filed with the Bond officer as paper copies.

Acknowledgement of the receipt of goods:

Upon receipt of the goods in a warehouse, the licensee shall, send an acknowledgement of such receipt,- (i) In case goods are received from a customs station to the Assistant/Deputy Commissioner in charge of the Bond section at the Customs station of import and to his jurisdictional bond officer. (ii) In case the goods are received from another warehouse, the warehouse keeper in charge of the warehouse from where the goods have been received and to his jurisdictional bond officer.

Appointment of Authorized Signatory:

(a) The licensee has been entrusted with the responsibility of retaining copies of documents and causing the same to be delivered to the Bond officer/proper officer. For the purpose of discharging these responsibilities, the licensee may appoint one or more employees as authorized signatories. The specimen signatures of such authorized signatories and specimen impression of the stamp of the licensee to be affixed on the documents should be kept updated with the Bond officer at all times. (b) The licensee shall also keep the Bond Officer intimated of the usual business hours of the warehouse and contact details including e-mail id of the warehouse keeper and authorized signatories.

Facilities:

(a) In view of the requirement in the regulations to maintain electronic records; retain photocopies of documents such as bills of entry, transport documents, Form for transfer of goods from a warehouse; send acknowledgement of

receipt of goods in the warehouse etc., the warehouse shall have facilities such a computer, photocopier, scanner and printer in the warehouse. (b) The prescribed returns and acknowledgement etc shall be delivered through speed post or express courier or in person as is convenient to the licensee.

The above requirements of maintaining digital records shall be applicable from 14th May 2016. Thus the record of any goods received on or after 14th May 2016 shall be maintained as per the prescribed forms. There would however be no requirement of converting the manual records maintained upto 13.05.2016 to digital form and the records of the goods lying deposited in the warehouse till the 13th of May 2016 may continue to be maintained in the manner prescribed earlier.

Any difficulty noticed in the implementation may be brought to the notice of the undersigned.

--Sd-- (D.K. SRINIVAS) COMMISSIONER OF CUSTOMS, NS-I & III

Copy to:

1. The Pr. Chief Commissioner of Customs, Mumbai Zone-II
2. The Pr. Commissioner/All the Commissioner of Customs, Mumbai Zone-II
3. All Addl. /Joint Commissioner of Customs, Mumbai Zone-II
4. All Deputy/Asst. Commissioner of Customs Mumbai Zone-II
5. The DC/EDI for uploading on the JNCH Website

Form-A Form of 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) Warehouse Code and address: Receipts Bill of En try No . & Da te Cust oms Stati on of impo rt Bo nd No . & Da te Descri ption of Goods Descri ption & No. of Packa ges Mark s and numb ers on pack ages Unit, Weig ht and Qua ntity Val ue Duty asse ssed Dat e of orde r und er Sect ion 60(1 ) Wareh ouse Code & addres s (in case of bond to bond transfe r) Registr ation No. of means of transp ort O TL N o. Qua ntity advi sed Qua ntity recei ved Breakage/ damage Short age 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Handli ng and Storag e Removal Sample drawn by govern ment agency Activiti es undert aken under Sectio n 64 Date of expir y of initial bond ing perio d Perio d exten ded upto Details of Bank Guara ntee Relinquis hment Date and time of remo val Purpose of removal (home consumption/d eposit in another warehouse/ex port/sold under Sec.72 (2)/destruction etc.) Give details Qua ntity clear ed Val ue Du ty Inter est Bala nce Qua ntity Rem arks 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Form B (See Para 3 of Circular No. 25/2016-Customs dated 08.06.2016) Details of goods stored in the warehouse where the period for which they may remain warehoused under Section 61 is expiring in the following month

Bill of Entry Bond No. & Date Date of order under Section 60(1) Balance goods in the warehouse Date of expiry of initial bonding period Details extension (Period extended upto) Details of Bank Guaranttee Date of expiry of Bonding period Remarks Invoice No. Sl.No. Description of goods Quantity

1 2 3 4 5 6 7 8 9 10 11 12