Circular No. 28/2025-Customs, Dated 15-11-2025
1. Background
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular announcing the launch of an online module on ICEGATE 2.0 for filing and processing applications under Section 65 of the Customs Act, 1962.
This initiative enhances transparency and ease of doing business by enabling electronic submission and approval of applications for manufacturing and operational activities within bonded and special warehouses.
2. Scope of the Online Module
The module covers applications under two key regulatory frameworks:
- Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) – applicable to warehouses licensed under Section 58 of the Customs Act.
- Manufacture and Other Operations in Special Warehouse Regulations, 2020 (MOOSWR) – applicable to special warehouses licensed under Section 58A.
The online platform aims to streamline the end-to-end process of licensing, operation, and monitoring of bonded and special warehouses.
3. User Manuals and Support
Comprehensive User Manuals for both trade users and departmental officers have been made available on the ICEGATE portal to assist users in navigating the module’s functionalities.
In case of any operational difficulty:
- Trade users can contact the ICEGATE Helpdesk, and
- Departmental officers may escalate unresolved issues to the designated support email provided in the circular.
4. Instructions to Chief Commissioners
The circular directs all Chief Commissioners of Customs to:
- Issue Public Notices indicating the port codes designated for receipt and processing of Section 65 applications, and
- Ensure smooth onboarding of trade and field officers onto the ICEGATE 2.0 platform for effective implementation.
5. Significance
The launch of this online module marks a major step toward:
- Digital transformation in customs administration,
- Enhanced efficiency and transparency in warehouse operations, and
- Facilitation of trade and manufacturing under bonded warehousing schemes.
