CBIC Introduces New Regulations for Direct Clearance of Specified Goods at Authorised Importer Premises

The Central Board of Indirect Taxes vide a notification no. 11/ 2025-CUSTOMS (N.T.), dated February 17, 2025, has released the Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025 (the “Regulations”). The Regulations intend to facilitate trade by permitting eligible importers to move specific categories of imported goods directly from ports to their designated premises for storage and clearance.

The Regulations shall apply to importers recognized as an ‘Authorised Economic Operator’ under Tier II or Tier III status. Further, the eligible importers must have a licensed warehouse under sections 58 or 58A, of the Customs Act, 1962 (“Customs Act”), along with the necessary permissions as provided under Section 65 of the Customs Act. It is pertinent to note that the Regulations are only applicable to specified product categories (products classified under headings 8517-8548).  

Eligible importers must apply to the Commissioner of Customs for approval to avail the facility of clearance at the designated premises (the “Authorised Importer Premises”), declare their intent of availing the said facility in the Bill of Entry, and adhere to procedural guidelines as specified under the Regulations read with the provisions of the Customs Act.

On arrival, the imported goods shall receive automated permission for movement to the Authorised Importer Premises, provided all electronic documentation is completed. However, the said permission may be denied if the imported goods are flagged as suspicious during scanning, a no-objection clearance from any government agency is pending, or the release of the goods is kept on hold based on specific intelligence. Upon the receipt of permission,  the importer may move the goods to his Authorised Importer Premises under bond after affixing a secured seal as specified by the  Commissioner of Customs having jurisdiction over the Authorised Importer Premises.

Obligations of the Authorized Importer

The authorized importer shall:

1. provide continuity bond for custody of the goods during the movement;  
2. move the goods under his custody and inform the bond officer regarding the arrival of the goods at the Authorised Importer Premises; 
3. provide for safe storage of the goods and facilitate handling and examination at his own expense; 
4. ensure that goods are cleared or removed within 15 (fifteen) days of permission granted. However, the said period of 15 (fifteen) days may be further extended by the Commissioner  of  Customs,  if sufficient reason is established for non-conformance to the stipulated time period; 
5. maintain records of receipt, handling, storing, and removal of goods into or from the Authorised Importer Premises, as the case may be, and produce the same to the bond officer, as and when required; and
6. abide by all the provisions of the Customs Act and rules, regulations, notifications, and orders issued thereunder. 

The Regulations mark a significant step towards trade facilitation by streamlining the import clearance process and reducing port congestion and are expected to enhance efficiency, ease of doing business, and regulatory compliance for eligible importers.