The Central Board of Indirect Taxes & Customs (CBIC), through its Directorate General of Systems and Data Management, issued an Advisory dated March 18, 2026 has introduced an enhanced functionality in the Customs Automated System to facilitate seamless movement of goods between Special Economic Zones (SEZs) and Customs Bonded Warehouses. This initiative aims to streamline procedures, improve transparency, and reduce compliance burden for trade stakeholders.
As per the advisory, the system now enables end-to-end digital processing for transfer of goods from SEZs to warehouses and vice versa without the requirement of Import General Manifest (IGM) details or duty payment at the time of such movements.
For movement of goods from SEZ to warehouse, Domestic Tariff Area (DTA) entities or SEZ units acting on their behalf are required to file a Bill of Entry (BE) with specified types and declare relevant warehouse and bond details. Upon submission and assessment, the system ensures automated debit and credit entries in SEZ and warehouse ledgers respectively, along with appropriate adjustments in bonds.
Similarly, for movement of goods from warehouse to SEZ, SEZ units are required to file a designated Bill of Entry referencing the earlier transaction. The system facilitates ledger adjustments, bond debits, and subsequent clearance processes including filing of ex-bond Shipping Bill by DTA units and granting of Let Export Order (LEO) by Customs officers. Final credit of goods in SEZ ledgers is completed upon physical receipt and registration of goods at SEZ premises.
This digital integration is expected to significantly enhance ease of doing business by eliminating redundant documentation, ensuring real-time tracking of goods movement, and providing a robust audit trail. The initiative is aligned with the Government’s broader objective of trade facilitation and strengthening of digital customs infrastructure.
Stakeholders are advised to familiarize themselves with the updated procedures and ensure compliance with the prescribed system requirements for smooth operations.
The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/1-Advisory-on-SEZ-Warehouse-SEZ-Movement.pdf
