The CBIC vide Circular No. 04/2023-Customs dated February 21, 2023 has issued amendment in Circular No. 25/2016-Customs dated June 08, 2016, so as to include the details of ex-bond Bill of Entry / Shipping Bill in Form A i.e. Form to be maintained by the warehouse licensee of the receipt, handling, storing and removal of the warehoused goods.
The Circular No. 25/2016-Customs dated June 08, 2016 prescribes ‘Form A’ regarding maintenance of records in relation to warehoused goods for the purpose of capturing the details related to receipts, handling, storage and removal. It has been brought to notice that the said form do not explicitly capture details of ex-bond bill of entry or shipping bill for the cases where the goods are removed from the warehouse for home consumption or export respectively.
In view of above, it has been decided to amend Form A of the aforesaid Circular No. 25/2016-Customs by inserting, after Column No. 25, a new column i.e. Column No. 25A titled “Ex. Bond Bill of Entry No. and date/ Shipping Bill No. and date”. Amended Form A is annexed.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003147/ENG/Circulars