CUSTOMS ACT, 1962

Customs Warehouse License Registration

Obtain mandatory licensing under Section 57, 58, or 65 of the Customs Act. We handle the process of converting your facility into a legally recognized **Bonded Warehouse**.

License Feasibility Check

Find the right license for your operations.

Classification

Types of Warehouse Licenses

Public Bonded (Sec 57)

Licensed to store dutiable imported goods belonging to any importer. Operates as a commercial storage facility under Customs control.

Focus: 3PL & Commercial Storage

Private Bonded (Sec 58)

Licensed only to store dutiable imported goods belonging to the license holder. Ideal for manufacturers or large distribution hubs.

Focus: Manufacturers & Sole Importers

MOOWR (Sec 65)

Allows manufacturing or processing within the warehouse without paying duty upfront. Duty applies only on clearance.

Focus: Duty-Deferred Manufacturing

Advantages of a Customs Bonded Warehouse

Duty Deferment

Pay customs duty only when goods are cleared for domestic consumption.

Duty-Free Re-Export

If goods are re-exported, no customs duty is payable at all.

Value-Added Services

Minor processing, labeling, kitting, or assembly is permitted under bond.

Simplified Compliance

Updated regulations simplify record-keeping and significantly reduce bank guarantee requirements.

Customs Procedure

Licensing Workflow

1

Application

File the application online with the Principal Commissioner of Customs (PCC).

2

Verification

Customs officers inspect the premises for security, access control, and inventory systems.

3

Bond

Execute a Continuity Bond covering the potential customs duty value of stored goods.

4

License

PCC issues the formal warehouse license (Form B / C / D), effective immediately.

Operation

Begin filing Bills of Entry (into Bond) and maintain daily statutory records.

Professional Services

Warehouse License

Full Documentation & Liaison

Request Quote

Based on Facility Size & Type

  • Facility Drawing Approval
  • Continuity Bond Drafting
  • Continuity Bond Drafting
  • Customs Inspection Coordination
  • Inventory Record Setup (Form B/C)
Start Process

*Customs fees and Bank Guarantee charges are separate from consultancy fees.

Why CloudDesk for Warehouse Licensing?

A warehouse is more than a shed; in 2026, it is a "Tax-Free Zone" if licensed correctly.

1. Duty Deferment (Section 58 - Private Bonded)

We help you set up a Private Bonded Warehouse. This allows you to import bulk cargo and keep it in your facility without paying 100% Import Duty upfront. You only pay duty as and when you remove goods for sale. CloudDesk manages the Double Duty Bond and the digital ledger required by Customs.

2. WDRA Accreditation (For Agri & Commodity)

If you deal in commodities, we register you with the Warehousing Development and Regulatory Authority (WDRA). This turns your warehouse receipts into Negotiable Instruments (e-NWRs), allowing you to get instant bank funding against your stored inventory.

3. Manufacturing and Other Operations in Warehouse (MOOWR)

The MOOWR 2019/2026 scheme is a game-changer. CloudDesk licenses your warehouse as a "Manufacturing Unit" where you can import raw materials duty-free, manufacture, and only pay duty on the final product if sold in India — or zero duty if exported.

4. Hazardous & Temperature-Controlled Compliance

For chemicals or pharma, a standard license isn't enough. We manage the Fire Department NOC, Pollution Board CTE/CTO, and Industrial Safety (DISH) approvals specifically for specialized storage, ensuring you meet the 2026 safety mandates for "High-Risk Storage."

Frequently Asked Questions

What is the difference between Section 57 and Section 58 warehouses?

Section 57 (Public): Operated by the government or authorized agencies (like CWC). Anyone can store goods here.
Section 58 (Private): Your own facility licensed to store your imported goods without immediate duty payment.

How long can I keep goods in a Bonded Warehouse?

In 2026, the initial period is one year, extendable by the Commissioner. However, for capital goods (machinery), you can often store them until they are cleared for home consumption.

Is GST applicable on Bonded Warehouse storage charges?

Yes. Storage and handling charges attract 18% GST. However, the sale of goods within a bonded warehouse to another buyer is treated as a "no-supply" under Schedule III (Tax-Free) until the goods are cleared for home consumption.

Do I need a separate FSSAI license for a warehouse?

Yes. If you store food items, you must have an FSSAI Registration/License specifically for the "Storage/Warehouse" category. A manufacturing license is not enough for a standalone storage site.

What is the "Insurance" requirement for a license?

Customs and WDRA mandate that the warehouse must be insured for Fire, Flood, Theft, and Burglary. In 2026, the policy must also cover the Duty Amount of the stored goods, not just their value.

Can I perform "Value Addition" like labeling in a warehouse?

Yes, under Section 64 (Owner's Right). You can sort, pack, or relabel goods in a bonded warehouse under Customs supervision. This is ideal for meeting LMPC (Legal Metrology) labeling requirements before final clearance.

What happens if I lose goods in a Bonded Warehouse?

You are liable to pay Full Duty + Interest + Penalties. The "Warehouse Keeper" is personally responsible for any shortage in the digital stock ledger.

What is the "Digital Bonded Ledger" in 2026?

In 2026, manual registers are illegal. You must maintain a Cloud-Based Inventory System that is accessible by Customs officers for real-time audits. CloudDesk provides the software integration for this ledger.