And receipt of goods explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Regulations 7 to 12 of the Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019 (the MOOWR Regulations) set the working rules once a unit has section 65 permission: a warehouse keeper with a digital signature, minimum facilities, one-time-lock transport, and the steps for receiving goods from a customs station, from another warehouse, and from the domestic market.
A permitted unit appoints a warehouse keeper with a digital signature, provides signage, a computerised accounting system and sufficient facilities. Goods move under a one-time-lock, affixed by the proper officer from the port and by the licensee for warehouse-to-warehouse and export legs. On receipt the licensee verifies the lock, refuses unloading and informs the bond officer immediately if it is broken, reconciles the quantity, and reports any discrepancy within twenty four hours. Domestically procured goods need only to be taken into record.
Position of the text: as amended up to the CBIC text updated 1 October 2019 (Notification No. 69/2019-Customs (N.T.) dated 1 October 2019); no amendment found up to 3 October 2026. Later notifications should be checked. This article describes the text as published.
The eligibility and permission steps are in our article on regulations 1 to 6. For the Act's rules on warehousing bonds and permission to deposit goods, see sections 59 and 60 of the Customs Act, 1962. A unit that wants its receipt and transfer paperwork reviewed can use our compliance documentation service.
Regulation 7: the warehouse keeper
A person granted permission under regulation 5 appoints a warehouse keeper who has sufficient experience in warehousing operations and customs procedures to discharge functions on his behalf (7(1)). The keeper obtains a digital signature from authorities licensed by the Controller of Certifying Authorities for filing electronic documents required under the Act or the rules and regulations (7(2)).
Regulation 8: facilities, equipment and personnel
The permitted person provides at the warehouse:
- signage that prominently indicates that the site or building is a customs bonded warehouse;
- a computerised system for accounting of receipt, storage, operations and removal of goods; and
- facilities, equipment and personnel sufficient to control access, provide secure storage of the goods and ensure compliance with the regulations by officers of customs.
Compared with an ordinary warehouse, there is no list of doors and locks and no mention of examination space; the test is "sufficient" facilities to control access, store securely and let officers ensure compliance.
Regulation 9: conditions for transport
Regulation 9(1). Where goods are transported from the customs station of import to a warehouse, from one warehouse to another, or from the warehouse to a customs station for export, the load compartment of the means of transport is securely sealed with a one-time-lock. The proviso allows the Principal Commissioner or Commissioner, having regard to the nature of goods or manner of transport, to permit transport without it.
| Leg | Who affixes the one-time-lock |
|---|---|
| 9(2): customs station of import to warehouse | The proper officer of customs |
| 9(3): one warehouse to another | The licensee |
| 9(4): warehouse to a customs station for export | The licensee |
This regulation names who affixes the lock on each leg, which the Warehoused Goods (Removal) Regulations, 2016 do not do in terms.
Regulation 10: receipt of goods from a customs station
Regulation 10(1). On receipt of goods from a customs station, the licensee:
- (i) verifies the one-time-lock affixed by the proper officer at the customs station on the load compartment of the means of transport;
- (ii) informs the bond officer immediately if the lock is not intact, and refuses unloading;
- (iii) allows unloading if the lock is intact and verifies the quantity by reconciling with the bill of entry for warehousing;
- (iv) reports any discrepancy in quantity to the bond officer within twenty-four hours;
- (v) endorses the bill of entry for warehousing with the quantity received and retains a copy;
- (vi) acknowledges receipt by endorsing the carrier's transport document and retains a copy; and
- (vii) takes the goods into record.
Regulation 10(2). After recording, the licensee causes an acknowledgement to be delivered to the proper officer under section 60(1) and to the bond officer.
Regulation 11: receipt of goods from another warehouse
On receipt from another warehouse, the licensee follows the same steps: verify the lock on the load compartment; inform the bond officer immediately and refuse unloading if it is not intact; allow unloading if intact and reconcile the quantity with the transfer Form; report discrepancy within twenty-four hours; endorse the Form with quantity received and retain a copy; acknowledge receipt on the transport document; take into record; and deliver copies of the retained documents to the bond officer and to the warehouse keeper of the sending warehouse.
The reconciliation document depends on where the goods come from:
| Source of the goods | Document reconciled |
|---|---|
| A unit operating under section 65 | The Form appended to these regulations |
| A warehouse not operating under section 65 | The Form prescribed under the Warehoused Goods (Removal) Regulations, 2016 |
Regulation 12: domestically procured goods
On receipt of domestically procured goods, the licensee takes the goods received into record. That is the whole regulation. It names no lock, no acknowledgement and no reporting step. Records are governed by regulation 17, covered in our article on regulations 17 to 20.
A worked example
Prism Electronics Pvt Ltd receives a container of imported components from a port. Its keeper, who holds a digital signature, checks the lock placed by the proper officer. It is intact, so the keeper allows unloading and reconciles the cartons with the bill of entry for warehousing. Two cartons are short, and the keeper reports it to the bond officer within twenty-four hours. The keeper endorses the bill of entry, endorses the carrier's document, records the goods and sends an acknowledgement to the proper officer and the bond officer. The same week Prism buys packaging materials from a local supplier; the keeper simply takes them into record under regulation 12. A third consignment comes from another MOOWR unit under the Form appended to these regulations; the keeper reconciles the quantity with that Form and sends copies to the bond officer and the sending keeper.
Need help with MOOWR receipt procedures?
If your MOOWR unit wants its receipt, endorsement and acknowledgement steps checked against regulations 10 and 11, our compliance documentation team can review the forms and the twenty-four hour reporting routine.
Key takeaways
- The permitted unit appoints a keeper with a digital signature and provides signage, a computerised system and sufficient facilities.
- Transport is under a one-time-lock: the proper officer affixes it from the port, the licensee for transfers and exports.
- On receipt, a broken lock means refuse unloading and inform the bond officer immediately; quantity discrepancies go to the bond officer within twenty-four hours.
- Goods from another MOOWR unit are reconciled with the Form in these regulations; goods from an ordinary warehouse with the Removal Regulations Form.
- Domestically procured goods are simply taken into record.
Read next
- Regulations 1-6 of the MOOWR (No. 2) Regulations, 2019: eligibility and permission
- Regulations 13-16 of the MOOWR Regulations, 2019: transfer and removal of resultant goods
- Sections 59 and 60 of the Customs Act, 1962: warehousing bond and permission to deposit goods
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.