The Directorate General of Systems and Data Management, Central Board of Indirect Taxes & Customs (CBIC), has released on April 29, 2026 a comprehensive User Manual for Section 49 functionality on the ICEGATE 2.0 portal to facilitate online processing of applications for temporary storage of imported goods under Customs control.
The user manual provides detailed guidance for importers and trade stakeholders regarding submission, tracking and management of applications filed under Section 49 of the Customs Act, which allows imported goods to be stored temporarily when importers are unable to clear the goods within the prescribed time period.
According to the Directorate, the Section 49 functionality on ICEGATE 2.0 has been developed to provide a seamless digital interface enabling importers to:
- Submit new Section 49 applications online;
- Track application status electronically;
- Respond to Customs queries digitally; and
- Seek extension of storage permission through the portal.
Online Workflow through ICEGATE 2.0
The manual explains that users can access the Section 49 facility after logging into the ICEGATE portal through the “Services” widget available on the dashboard. Existing applications can be searched using Bill of Entry number or date range.
For filing a fresh application, importers are required to provide mandatory details including:
- Port Code
- Bill of Entry Number
- Bill of Entry Date
- Warehouse Code
Users may also upload supporting documents of up to 5 MB before submitting the application electronically. Upon successful submission, the system generates a unique Request Number for future reference and tracking.
Real-Time Status Tracking and Query Handling
The Section 49 dashboard allows users to monitor application status in real time. The portal displays different stages including:
- Submitted
- Approved
- Query Raised
- Query Replied
- Processing
- Rejected
In cases where Customs officers raise queries, importers can submit online replies along with supporting documents directly through the ICEGATE interface.
Facility for Extension of Storage Period
The manual further explains that once an application is approved, users can apply for extension of storage permission using the “Extend” option available on the dashboard. Such permissions may initially be granted for a period of 30 days and can be further extended in successive blocks of 30 days with approval of the concerned Customs Officer.
Trade Facilitation and Digital Customs Initiative
CBIC stated that the Section 49 online module forms part of the Government’s broader efforts towards paperless Customs administration, ease of doing business and digital trade facilitation through ICEGATE 2.0. The electronic workflow is expected to improve transparency, reduce processing time and enable better communication between trade users and Customs authorities.
Trade users requiring assistance may contact the ICEGATE Helpdesk at icegatehelpdesk@icegate.gov.in.
The Complete User Manual can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/Advisory-of-User-Manual-Section-49-v1.01.pdf
![[Good News] RoDTEP Scheme for SEZ/EoU/AA exports has been extended untill January 14, 2025](https://i0.wp.com/a2ztaxcorp.net/wp-content/uploads/2025/01/RoDTEP-Scheme-for-SEZEoUAA-exports-has-been-extended-untill-January-14-2025.png?fit=1024%2C473&ssl=1)
