Digitization of Warehousing procedures under Section 49 of the Customs Act, 1962

धान आयु त सीमा शुक (आयात) का कायालय OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT), हवाई माल परसर, सहार, अंधेर (पूव), मुंबई - 400099 AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI – 400099 Email: pro.acc-sahar@gov.in

                  Dated: 22-06-2026 PUBLIC NOTICE NO. 11/2026-27

Subject: Digitization of Warehousing procedures under Section 49 of the Customs

Act, 1962.     Attention of Importers, Customs Brokers, Custodians and all other stakeholders is drawn to the provisions of Section 49 of the Customs Act, 1962, which provide for storage of imported goods in a public warehouse pending clearance, where such goods cannot be cleared within a reasonable time. 2. Directorate General of Systems and Data Management (DG Systems), CBIC has issued Advisory No. 22/2026 regarding digitization of the procedure under Section 49 of the Customs Act, 1962. In this regard, a new module has been developed in ICES for digital processing of requests from importers for availing the facility under Section 49 of the Customs Act, 1962. 3. The salient features of the online facility are as under: (i) An importer can submit the request for warehousing through the ICEGATE portal. A detailed user manual dated 29.04.2026 has been issued on the ICEGATE portal for the guidance of importers. (ii) Upon successful submission of the request, the application will be marked to the officer for approval. The officer can view the request details using ACL role. A new Option No. 38, “Section 49 Approval”, has been provided under the ACL role. (iii) To identify different types of requests, two distinct codes have been created namely 'F' for Fresh request for warehousing and ‘E' for Extension for already warehoused goods. (iv) Based on the records submitted, the officer may view the details of the Bill of Entry, raise a query or approve the request using the above option.

E' for Extension for already warehoused goods. (iv) Based on the records submitted, the officer may view the details of the Bill of Entry, raise a query or approve the request using the above option. Screenshots explaining these options are attached as Annexure- A to this Public Notice for guidance. 4. The online module also enables importers to view the status of applications, submit replies to queries raised by Customs and seek extension of the storage period, wherever applicable, through the ICEGATE portal. 5. A detailed User Manual issued by DG Systems, CBIC explaining the procedure for submission of applications under Section 49, tracking application status, handling of queries and seeking extension of storage period is enclosed as Annexure-B to this Public Notice for CUS/AG/PN/13/2025-PRO-O/o Commr-Cus-Imp-Zone-III-Mumbai I/4304423/2026

guidance of the trade and other stakeholders. 6. Importers, Customs Brokers and other stakeholders are advised to make use of the online facility and follow the procedure outlined in the enclosed User Manual while submitting requests under Section 49 of the Customs Act, 1962. 7. Trade facing any difficulties or issues in using the facility may email at icegatehelpdesk@icegate.gov.in. 8. Officers facing any difficulties or issues in processing applications under the module may email at saksham.seva@icegate.gov.in. 9. Any other difficulties in implementation of this Public Notice may be brought to the notice of the Additional Commissioner of Customs, Technical (Import), ACC, Mumbai Zone III (email-pro.acc-sahar@gov.in).

her difficulties in implementation of this Public Notice may be brought to the notice of the Additional Commissioner of Customs, Technical (Import), ACC, Mumbai Zone III (email-pro.acc-sahar@gov.in). For assistance, clarification and information, Importers and Customs Brokers may contact our Help Desk at TSK (Turant Suvidha Kendra) at email-tsk.accmumbaizone3@gov.in/ Tel-022-26816696 or visit our official website at https://mumbaicustomszone3.gov.in. Hindi version follows.

(Manish Chandra) Pr. Commissioner of Customs (Import) ACC, Mumbai. Copy:

1. The Chief Commissioner of Customs, Mumbai Customs Zone –III, Mumbai.
2. The Commissioner/Commissioner of Customs (General & Export), ACC, Mumbai
3. All Additional/Joint Commissioners of Customs (Import), ACC, Mumbai
4. All Additional/Joint Commissioner of Customs (General & Export), ACC, Mumbai
5. All Deputy/Assistant Commissioners of Customs (Import), ACC, Mumbai
6. Trade Associations
7. CB Associations (BCBA)
8. MIAL / Air India
9. EDI section (for upload on Website)
10. Office Copy CUS/AG/PN/13/2025-PRO-O/o Commr-Cus-Imp-Zone-III-Mumbai I/4304423/2026

mbai 6. Trade Associations 7. CB Associations (BCBA) 8. MIAL / Air India 9. EDI section (for upload on Website) 10. Office Copy CUS/AG/PN/13/2025-PRO-O/o Commr-Cus-Imp-Zone-III-Mumbai I/4304423/2026

Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS Dept. of Revenue, Ministry of Finance, Government of India Annexure

1. A new option “Section 49 approval” has been provided under ACL role
2. On clicking above option, following screen will appear. On pressing F7 key, list of BE where request has been raised for warehousing under section 49 will appear. Two distinct codes namely ‘F for Fresh request for warehousing, ‘E’ for extension for already warehouse goods can be seen as below: Leveraging Technology for Serving Taxpayers DGSYS/APP/ICES/MISC/7/2022-O/o ADG-ICES-DGS-DELHI-Part(1) I/4116197/2026

Dept. of Revenue, Ministry of Finance, Government of India 3. Officer needs to enter remark before approving the request. 4. Officer can approve request using approve button as shown below. Leveraging Technology for Serving Taxpayers DGSYS/APP/ICES/MISC/7/2022-O/o ADG-ICES-DGS-DELHI-Part(1) I/4116197/2026

Dept. of Revenue, Ministry of Finance, Government of India 5. The request will be approve as shown below. 6. Officer can raise query to the Importer using Query option as shown below: Leveraging Technology for Serving Taxpayers DGSYS/APP/ICES/MISC/7/2022-O/o ADG-ICES-DGS-DELHI-Part(1) I/4116197/2026

ow. 6. Officer can raise query to the Importer using Query option as shown below: Leveraging Technology for Serving Taxpayers DGSYS/APP/ICES/MISC/7/2022-O/o ADG-ICES-DGS-DELHI-Part(1) I/4116197/2026

Dept. of Revenue, Ministry of Finance, Government of India 7. Officer can raise query to the Importer using Query option as shown below. Leveraging Technology for Serving Taxpayers DGSYS/APP/ICES/MISC/7/2022-O/o ADG-ICES-DGS-DELHI-Part(1) I/4116197/2026

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Section - 49

On ICEGATE 2.0 USER MANUAL Version 1.01 Date:29-04-2026

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Table of Contents 1 Getting Started. .................................................................................................................3 2 Brief about User Manual. ...................................................................................................3 3 Overview. ..........................................................................................................................3 4 Workflow of Section 49 Application ...................................................................................4 4.1 User Dashboard - Section 49 .............................................................................................. 4 4.2 Request for New Application .............................................................................................. 5 4.3 Viewing the Status of the Application ................................................................................

........................................................................ 5 4.3 Viewing the Status of the Application ................................................................................ 8 4.4 Query Handling ................................................................................................................... 9 4.5 Extend Storage Period ...................................................................................................... 10 5 Contact Us. ...................................................................................................................... 12

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1 Getting Started. Welcome to the ICEGATE 2.0 user manual for Section 49 functionality. This manual provides a detailed overview of all features available under this functionality, including step-by-step guidance for submitting applications, tracking request status, handling queries, and managing extended storage period requests through the Section 49 form on the ICEGATE 2.0 portal. 2 Brief about User Manual. This user manual is intended to guide members of the public through a step-by-step process for completing the Section 49 form using the online services available on the ICEGATE 2.0 portal. 3 Overview. Section 49 provides facilities for importers, who are unable to clear imported goods within the stipulated time period, to temporarily store such goods under Customs control for an extended period of time.

49 provides facilities for importers, who are unable to clear imported goods within the stipulated time period, to temporarily store such goods under Customs control for an extended period of time.
This document will capture all the steps involved in filling out the Section 49 web form, during which users will be required to provide minimal details. Upon completion of the process, users will be able to view a system-generated Request ID for future reference.

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4 Workflow of Section 49 Application
The user will log in to the ICEGATE portal and, from the dashboard, navigate to the ‘Section 49 Under’ option available under the ‘Services’ widget, as shown on the screen below.

4.1 User Dashboard - Section 49 Upon selecting the ‘Section 49 Under’ option, the system redirects the user to the dashboard, where existing applications can be viewed and searched using BE No. or date range.

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4.2 Request for New Application The user can initiate a fresh request by clicking on the “New Application” button, as highlighted in the screen below

The user will enter the mandatory details such as Port Code, BE Number, BE Date thereafter, the user will click on the ‘Validate’ button to validate the entered information, as shown in the screen below.

r will enter the mandatory details such as Port Code, BE Number, BE Date thereafter, the user will click on the ‘Validate’ button to validate the entered information, as shown in the screen below.

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Once the user will click on the Validate button, the system will validate the entered details and display the message as “Validated”. Thereafter, the user can proceed with the next steps for submission of the new application, as shown in the screen below

After successful validation, the user will enter the ‘Warehouse Code’ and can upload the required supporting documents (up to 5 MB). Thereafter, the user will click on the ‘Submit Application’ button to submit the Section 49 application, as shown in the screen below

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After submitting the application, the system will display a confirmation message indicating ‘Application submitted successfully’ and will generate a unique ‘Request Number’.

On clicking the Request Number link displayed on the user dashboard, the system will open the detailed view of the submitted application, where the user can view the request details along with the supporting documents and can also use the available options such as Print or Back, as shown on the screen below

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4.3 Viewing the Status of the Application On the Dashboard / Section 49 Under page, the user can view the status of each submitted application in the ‘Status’ column, which will indicate whether the request is Submitted, Approved, Query Raised, Query Replied, Rejected, and Processing etc.

can view the status of each submitted application in the ‘Status’ column, which will indicate whether the request is Submitted, Approved, Query Raised, Query Replied, Rejected, and Processing etc.

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4.4 Query Handling If the Customs Officer raises a query on the submitted application, the system will display the status as ‘Query Raised’ on the dashboard, and the user can click on the ‘Reply’ button to respond; upon doing so, the system will open the Query Reply – Section 49 page, where the user will be able to view the query raised by Customs, provide the response in the description field, can upload supporting documents (if required), and will submit the reply by clicking on the ‘Reply Query’ button, as shown in the screen below.

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4.5 Extend Storage Period If the application status is ‘Approved’, the system will display the ‘Extend’ button in the ‘Action’ column on the Dashboard, and the user can click on the Extend button to submit a request for extension of the Section 49 permission, which will be granted for a period of 30 days and may be further extended in successive periods of 30 days with the approval of the concerned Customs Officer, as shown in the screen below.

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5 Contact Us. The contact details are as follows: Pr. ADG, ICEGATE Director General of Systems & Data Management, CBIC
1st Floor, Central Revenue Building, Indraprastha Estate, New Delhi – 110 109. The user can also drop their queries at: Email: icegatehelpdesk@icegate.gov.in