New Rules for Filing Ex-Bond BoE from Warehouses

The customs and trade community is set to witness a significant change in the process of filing ex-bond Bills of Entry (BoE) from warehouses starting 1st September 2025. This advisory outlines the key updates and what businesses need to know to ensure compliance with the new regulations.

Current System Overview

Under the existing system, any Importer Exporter Code (IEC) holder who has physical possession of goods in a warehouse can file an ex-bond BoE, regardless of whether the goods are reflected in the ledger maintained for that warehouse or IEC. The quantity of goods ex-bonded is debited from the BoE ledger maintained in the system.

What’s Changing?

Effective 1st September 2025, the following changes will apply to ex-bonding of goods for into BoE filed after this date:

Ledger Mapping Requirement: Ex-bonding will only be allowed for the quantity of goods that is available in the ledger and mapped to both:
- The IEC of the ex-bonder.
- The warehouse where the goods are stored.
Warehouse Code Declaration: Filing of ex-bond BoEs will require the declaration of the warehouse code. Ex-bonding will only be permitted if a ledger exists against the IEC in the specified warehouse.
Ledger Creation: A ledger is created at the destination warehouse only after the bond-to-bond movement is fully completed in the Warehouse module of ICEGATE. This includes confirmation of re-warehousing by the destination warehouse officer.

Key Action Points for Trade

To ensure a smooth transition and avoid anomalies in the ledger, businesses are advised to:

Complete Bonded Movement Transactions: Ensure that all warehouse bonded movement transactions are properly completed in the system before filing for ex-bonding.
Verify Ledger Details: Double-check that the goods are correctly mapped to the IEC and the warehouse in the system.
Declare Warehouse Code Accurately: When filing ex-bond BoEs, ensure the correct warehouse code is declared to avoid rejection.

Why This Change?

The updated process aims to enhance transparency, accountability, and accuracy in the ex-bonding process. By linking goods to both the IEC and the warehouse ledger, the system ensures that only authorized entities can ex-bond goods, reducing the risk of discrepancies and unauthorized transactions.

Conclusion

These changes mark a significant step toward streamlining warehouse operations and ensuring compliance with customs regulations. Businesses are encouraged to familiarize themselves with the new requirements and update their processes accordingly. By adhering to these guidelines, the trade community can ensure a seamless transition to the updated system.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC

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