This document provides answers to frequently asked questions about the Indian Customs National Trade Portal’s Warehouse Module, last updated on April 4, 2025. It covers general module access and usage, including the mandatory re-registration for existing licensees, the exclusion of MOOWR applications, and the necessity of GSTIN for new licenses. The FAQs also detail the online process for applying for public, private, and special bonded warehouse licenses, the user roles involved, and the importance of correct port code selection. Furthermore, it explains the procedures for warehouse-to-warehouse transfers, outlining the steps for changes in ownership and/or warehouse, the mandatory requirement of a transhipment bond for inter-warehouse movement, and common errors encountered. Finally, it clarifies the mandatory online filing of monthly returns (Form A and B) and provides contact information for trade users and customs officers for issue resolution.
INDIAN CUSTOMS NATIONAL TRADE PORTAL
FAQs for the Warehouse Module
Dated: 4th April 2025
A) GENERAL MODULE USAGE & ACCESS
Q1. Do existing licensees need to register again on the new Warehouse Module?
Answer: Yes, all existing warehouse licensees must get registered in the Warehouse Module on ICEGATE portal, even if they already hold a valid warehouse license issued manually. They can file mandatory warehouse return in system only after getting registered on ICEGATE and taking an ICEGATE ID. (Link for Advisory: https://www.icegate.gov.in/guidelines/warehouse-licensing)
Q2. Can MOOWR (Manufacture and Other Operations in Warehouse Regulations) applications be processed via this module?
Answer: No, MOOWR-related applications are not within the scope of this Warehouse Module.
Q3. Is GSTIN mandatory for applying for a warehouse license?
Answer: Yes, GSTIN is mandatory to initiate licensing application of any warehouse
license in this module.
Q4. Is a separate ICES role required for Inspectors and Superintendents for warehouse licensing approval?
Answer: Currently, only ACBWH role has been created in the system for the processing of Warehouse Licensing applications, Warehouse to Warehouse movement requests and Warehouse Monthly Returns. The work can be assigned to any officer as per SOP and officer’s discretion through e-office, but has to be approved/ entered in the system only by the officer having ACBWH role.
Q5. What should applicants do if their zone has not specified a port code for getting warehouse license?
Answer: Applicants should approach the respective Customs zone seeking clarity/Public Notice on the issue. Filing with the correct port code is necessary so that application moves to the correct jurisdictional officer for warehouse licensing and inter/ intra warehouse movement.
Q6. How can a user make the payment for the transactions used in warehouse-to- warehouse movement?
Answer: There is no option for payments available in the Warehouse modules.
B) LICENSING OF WAREHOUSES
Q7. Can warehouse license applications now be filed online?
Answer: Yes. Applications for Public, Private, and Special Bonded Warehouses under Sections 57, 58, and 58A of the Customs Act have to be filed online on ICEGATE.
Q8. Which user role type can apply for warehouse license registration ?
Answer: The user needs to undertake fresh registration on the ICEGATE login page and select the role “Warehouse Licensee”. After successful registration of a new warehouse by the proper officer, ICEGATE Id will be automatically generated and communicated to the user through mail. This is also applicable for existing Warehouse users also.
Q9. How is the licensing application processed?
Answer: After submission, the application is routed to the officer based on the port code selected by the user (he should know his jurisdictional port as per PN issued by the CC in this regard). Officer can raise queries, which can be responded to within the module. Upon approval, a warehouse code is generated and license issued online. Simultaneously, ICEGATE id is generated and the credentials for the Warehouse License and ICEGATE id are shared with the user through email.
Q10. What port code should be entered during application?
Answer: Enter the port code notified by your Customs Zone. Respective Zones are required to issue Public Notices for designated port codes (e.g., INDEL4 for Delhi). In case of any ambiguity users are advised to approach the proper officers of respective zone seeking clarity on the issue.
Q11. My warehouse application is not visible to the custom officer. What should I do?
Answer: This issue pertains to the mapping of roles at the Commissionerate level. The user can check from the port if more than one officer is mapped with the ACBWH role at the location, where the application has been submitted and check whether the application is available in the role of any other officer(s). If the issue persists, please raise a ticket with the ICEGATE Helpdesk.
Q12. Can a user apply for a warehouse license for multiple locations?
Answer: Yes, the user (based on PAN) can apply for Licenses at multiple locations and a separate ICEGATE ids will be created for each warehouse registration.
Q13. Is warehouse license registration based on GST No. or warehouse license registration? If one user has multiple GST no., can he apply for multiple warehouse license registrations?
Answer: User’s identity validation (through OTP on Mobile and Email) is done through GSTIN in the Warehouse Licensing module, followed by a webform for licensing to be filled by the user. A user can apply for multiple licenses even with the same GSTIN.
Q14. What is the Commissionerate file no. used is warehouse license registrations?
Answer: The Commissionerate file number is required in the case of “Existing” Warehouse Users. This number would typically be available in the existing license document available with the user in the format “MM/YYYY”, for example 08/2023 may be a Commissionerate file number.
C) WAREHOUSE TO WAREHOUSE TRANSFERS
Q15. Are there separate workflows for transferring goods between warehouses or owners?
Answers: Yes. The module supports:
– Case 1 Change of ownership with no change in warehouse
– Case 2: Change in warehouse, no change in ownership
– Case 3: Change in both warehouse and ownership
Q16. What are the key steps in intra-warehouse transfers (ownership change only)?
Answer:
– Initiation by the seller with details of goods to be sold (BE wise)
– Acceptance by the buyer (with Triple Duty Bond details);
– Approval by seller warehouse officer
– Re-crediting seller’s triple duty bond and debiting buyer’s triple duty bond;
Q17. What is required for inter-warehouse transfer with no change in ownership?
Answer:
– Application by owner (seller is same as buyer) with details of goods to be transferred (BE wise) but no requirement of Triple duty bond;
– Uploading transshipment bond, transit insurance, and space certificate at the destination warehouse by the seller;
– Approval by source officer;
– Physical movement of goods from the source warehouse to the destination warehouse;
– Re-crediting of TP bond upon goods receipt/ warehousing confirmation by destination warehouse officer;
Q18. What’s involved in inter-warehouse transfer with change in ownership?
Answer:
– Seller initiates application with buyer details and goods to be sold (BE wise);
– Buyer provides Triple Duty Bond, transshipment bond, transit insurance, and space certificate;
– Approval by source officer and Real-time bond debit/credit updates in ICES of triple duty bond after approval by the source officer;
– Physical movement of goods from the source warehouse to the destination warehouse
– Re-crediting of TP bond upon goods receipt/ warehousing confirmation by destination warehouse officer;
Q19. Is transhipment bond mandatory for inter-warehouse movement?
Answers: Yes, a transhipment bond (TP) is required for physical transfers between warehouses. Some users have given Transit bond, which is not accepted by the system.
Q20. Can a transit insurance policy be submitted in place of a transhipment bond?
Answers: No, a transhipment bond is mandatorily required as this Bond will be debited and re-credited by ICES after warehousing at destination. A transit insurance policy is also separately required for inter warehouse movement. A single document for Transhipment Bond and Risk Insurance is to be created and either uploaded on to e-Sanchit (and Image Reference Number (IRN) generated and quoted) or the copy of the aforementioned document is to be uploaded onto ICEGATE. The Transhipment Bond Number (TP Bond) is to be input in the field titled “Bond Number”.
Q21. Is there a facility to create transhipment bonds in EDI?
Answers: Transhipment Bond (TP) must be physically submitted to the officer at Source Warehouse for ICES to generate a bond number. This Bond number can then be entered in the module.
Q22. How is a bond-to-bond transfer processed in the system?
Answer: Transfers are initiated in ICEGATE via appropriate forms depending on the scenario. Required bonds and documents must be uploaded and verified. Officers at destination warehouses must approve and confirm physical receipt for completion. (link for user manual is https://www.icegate.gov.in/guidelines/warehouse-warehouse-transfer)
Q23. The warehouse request is not showing at the buyer end for approval and is showing as rejected at the seller dashboard. User wants to know the reason for it?
Answer: The rejection may be a result of a failure of system validation which is carried out by ICES. The seller can now view the Rejection Reason in their dashboard in the form of Error Code and the specific description. A mail is also going to the user with error codes whose description can be viewed in user manual.
Q24. What are Common errors encountered from ICES while filing warehouse movements?
Answer:
| Error code | Description | Reason |
| 70 | Credit details not found in the WH ledger for the given beno/bedt/invno/itemno/iec/siteid | 1. BE Number/Invoice Number/Item Number/IEC/Site ID or their combination may be incorrect2. Prior movement undertaken by the user for the goods pertaining to the specific BE may have been in manual mode.3. Goods Receipt Confirmation by destination warehouse officer may not have been given.4. BE entered may not be a Warehouse BE |
| 71 | Not enough quantity avilable in WH ledger for debit | |
| 72 | Warehouse B/E details not found | |
| 49 | Insufficient Bond Balance in Buyer wh bond | Sufficient triple duty bond balance is not available for the transaction being undertaken. |
| 29 | For inter-COCW WH buyer and seller WH code should not belong to same | User enters the same Warehouse code for an inter-warehouse transaction. |
| 27 | For intra WH buyer and seller WH code should be same but differs | User enters a different Warehouse code for an intra-warehouse transaction. |
| 28 | For intra WH buyer iec and seller WH iec should not be same | User needs to enter different IEC for buyer and seller in an Intra-Warehouse |
| 61 | BE No./BE date/ sr_no_inoice_in_be/ sr_no_item_in_inv is null for this item | Incorrect BE/Invoice Sr. No./Item Sr. No. or combination of these details details |
Q25. Where the triple duty bond has to be submitted?
Answer: The triple duty bond is to be submitted in case of change of ownership and has to be submitted by the buyer at the port of import of the concerned Warehousing BE, for which movement is being done.
D) MONTHLY RETURNS
Q26. Is filing of monthly returns mandatory?
Answer: Yes, filing of Form A and Form B monthly returns is mandatory under Regulation 11 of the Warehouse (Custody and Handling of Goods) Regulations, 2016.
(Link for Advisory: https://www.icegate.gov.in/guidelines/warehouse-monthly-returns)
Q27. Can monthly returns be filed online?
Answer: Yes, PDF and Webform-based return filing is available for users who have registered as Warehouse Licensee at ICEGATE portal. However, users are encouraged to start using webform based return filing as PDF based filing will be stopped after some time.
Q28. Why I am not getting an option to file monthly return for the warehouse?
Answer: The user needs to be registered as a Warehouse Licensee on ICEGATE portal.
Only then will he be able to file Monthly Returns.
E) TROUBLESHOOTING & CONTACTS
Q29. Where one should contact for unresolved issues on the Warehouse Module?
1. Trade users: Email: icegatehelpdesk@icegate.gov.in
2. Customs Officers: Email: saksham.seva@icegate.gov.in
Source: www.taxguru.in