Changes in ICES related to MOOWR and Waiver of Interest Notified by Maharashtra Customs

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The Commissioner of Customs, Nhava Sheva, Maharashtra vide Public Notice No. 119/2020 dated September 17th, 2020 has notified changes in ICES w.r.t Manufacturing and Other Operations in a Warehouse Regulations (“MOOWR”) and waiver of interest.

Attention has been invited to ICES Advisory No. 33/2020 dated September 16th, 2020 issued by Directorate General of Systems and Data Management, CBIC. As per Section 61 of the Customs Act, 1962 no interest is leviable on Ex-Bond Bills of Entry filed for clearing the goods for home consumption, from a Section 65 warehouse.

In consonance with the same, the following changes have been made in the ICES:

  1. IEC – Warehousing Mapping: For identifying the Warehouses which have been licensed for manufacturing activity under the MOOWR, an option has been given under the ACB i.e. AC (Bonds) role in the IEC-Warehouse Mapping menu in order to enter the IEC and Warehouse Code for the purpose of mapping in the System once the license has been granted by the Principal Commissioner or Commissioner of Customs. This mapping will be used to validate the Bills of Entry filed with Sec 65 declaration.
  2. Changes in the declaration of Ex-Bond Bill of Entry: An updated BE message format has been uploaded on the ICEGATE website (https://icegate.gov.in/msg_guideline.html). Changes have been made in the BE_ITEM_SW_CTRL table of the BE. Annexure 1 gives the field level details of these changes. This additional information pertains to Ex-Bond BEs filed for home clearance after manufacturing in the Section 65 Warehouse and is required to be furnished for every item in such Ex Bond BE. Accordingly, items covered under Ex-Bond BE cleared from the particular Sec 65 Warehouse will attract no interest.
  3. Re-crediting of WBE Ledger in case of Re-export: In case of export of the resultant goods/finish products from the Sec 65 warehouse, the option has been given under the ACB role menu to re-credit the Warehouse BE ledger by entering the concerned Shipping Bill details through Exports details of WHBE option.

The above changes will come into effect from September 21, 2020. Trade and other stakeholders are advised to refer to the new BE message format for filing the Bills of Entry w.e.f. September 21, 2020.

The Complete Notice can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/Changes-in-the-ICES.pdf

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