Warehoused Goods Removal Regulations 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.
The Warehoused Goods (Removal) Regulations, 2016 deal with goods that move: from the customs station of import to a warehouse, from one warehouse to another, or from a warehouse to a customs station for export. They require the owner to file the Form for transfer of goods from a warehouse, the transport to be under a one-time-lock, and the owner to prove, within a month, that the goods arrived, failing which duty, interest, fine and penalties are payable.
The owner files the Form for transfer of goods from a warehouse to move goods between warehouses or to a customs station for export. Transport is under a one-time-lock affixed by the proper officer, the licensee or the bond officer, unless the Commissioner permits otherwise. The owner must produce an acknowledgement of arrival within one month, or an extended period the officer allows, failing which the full duty, with interest, fine and penalties under section 72(1), is payable. The regulations do not apply to a section 65 warehouse.
Position of the text: as amended up to the CBIC text updated 1 October 2019 (Notification No. 67/2016-Customs (N.T.) dated 14 May 2016, as amended by Notification No. 71/2019-Customs (N.T.) dated 1 October 2019); no later amendment found up to 3 October 2026. Later notifications should be checked. The Form itself is not reproduced in the text consulted, so only its purpose is described.
The regulations were made under section 157 read with sections 60, 67 and 69 of the Customs Act, 1962, in supersession of the Warehoused Goods (Removal) Regulations, 1963, except as respects things done or omitted to be done before the supersession. The Act's provisions on transfer between warehouses are in sections 64, 66 and 67 of the Customs Act, 1962. The licensee's side of each movement is explained in our articles on regulations 1 to 7 and regulations 8 to 15 of the Warehouse (Custody and Handling of Goods) Regulations, 2016. Owners who move bonded goods regularly can use our compliance documentation service for a file check.
Regulation 1 and regulation 2
The regulations came into force on publication in the Official Gazette. Regulation 2 defines "bond officer" as an officer of customs in charge of a warehouse, "Form" as the form appended to the regulations, and "warehouse" as a public warehouse licensed under section 57, a private warehouse licensed under section 58 or a special warehouse licensed under section 58A. A warehouse operating under section 65 is outside the regulations because of regulation 6.
Regulation 3: the Form for transfer
Where warehoused goods are to be removed from one warehouse to another warehouse, or from a warehouse to a customs station for export, the owner makes the request by filing the Form appended to the regulations. The Form is the owner's request; the bond officer's orders on it are what the licensee acts on under the custody regulations. The Form is described only by its title in the text consulted: Form for transfer of goods from a warehouse.
Regulation 4: conditions for transport
Where goods are removed from the customs station of import to a warehouse, from one warehouse to another, or from a warehouse to a customs station for export, the transport is under a one-time-lock affixed by the proper officer, the licensee or the bond officer, as the case may be.
The proviso says the Principal Commissioner or Commissioner of Customs may, having regard to the nature of the goods or manner of transport, permit transport without affixing the one-time-lock.
The regulation does not say in terms which of the three affixes the lock on which leg; the words are "as the case may be". The custody regulations show the licensee affixing the lock on transfers and exports, in the bond officer's presence in a special warehouse.
Regulation 5: due arrival
The owner of the goods produces to the bond officer or the proper officer under section 60(1), as the case may be, within one month, or within such extended period as that officer may allow, an acknowledgement:
- issued by the licensee or the bond officer of the warehouse to which the goods have been removed, or by the proper officer at the customs station of export, as the case may be;
- stating that the goods have arrived at that place.
Consequence. Failing this, the owner of the goods pays the full amount of duty chargeable on the goods together with interest, fine and penalties payable under section 72(1).
| Element | As printed |
|---|---|
| Time | Within one month, or an extended period the officer allows |
| Who produces | The owner of the goods |
| What | An acknowledgement of arrival from the receiving licensee, bond officer or export proper officer |
| Consequence of failure | Full duty chargeable, with interest, fine and penalties payable under section 72(1) |
The extension is at the officer's discretion; the regulation sets no outer limit. The consequence is stated in terms of section 72(1), so the Act governs the amounts.
Regulation 6: warehouses operating under section 65
Regulation 6, inserted by Notification No. 71/2019-Customs (N.T.) dated 1 October 2019, says nothing in the regulations applies to a warehouse operating under section 65. For movements involving a MOOWR warehouse, see our post on bonded manufacturing under section 65.
A worked example
Delta Imports Ltd's goods sit in a private warehouse in Mumbai and the owner wants to move them to a public warehouse in Pune. Delta files the Form for transfer; the bond officer passes orders on it. The truck leaves under a one-time-lock, and the lock number is endorsed on the Form and the transport document. At Pune the receiving licensee endorses the Form and gives an acknowledgement. Delta must produce that acknowledgement to the Mumbai bond officer within one month. If the truck is delayed because of a road closure, Delta asks the officer for an extended period before the month ends. If Delta cannot produce the acknowledgement, it faces payment of the full duty with interest, fine and penalties under section 72(1).
Need help with bonded transfers?
If your business moves goods between bonded warehouses or from a warehouse to a port for export, our compliance documentation team can help set up the transfer Form, lock and arrival acknowledgement routine so that no consignment falls outside the one-month limit.
Key takeaways
- Moving warehoused goods to another warehouse or to a customs station for export starts with the owner's Form for transfer.
- Transport is under a one-time-lock, unless the Commissioner permits otherwise.
- The owner produces an acknowledgement of due arrival within one month, extendable by the officer.
- Failure makes the full duty payable with interest, fine and penalties under section 72(1).
- The regulations do not apply to a warehouse operating under section 65.
Read next
- Regulations 1-7 of the Warehouse (Custody and Handling of Goods) Regulations, 2016: keeper, facilities, receipt and transfer
- Regulations 8-15 of the Warehouse (Custody and Handling of Goods) Regulations, 2016: removal, records and penalty
- Sections 64, 66 and 67 of the Customs Act, 1962: owner's right to deal with warehoused 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.