The Ministry of Finance (MoF) on March 18, 2026, notified regarding the Movement of Goods between SEZ and Warehouse under the Customs Automated System.
The following has been stated:
• The Directorate General of Systems and Data Management under the Central Board of Indirect Taxes & Customs (CBIC) has enabled movement of goods between Special Economic Zones (SEZs) and Customs Bonded Warehouses (CBW) through the Customs Automated System, eliminating manual procedures and enabling electronic ledger-based tracking.
• For movement from SEZ to Warehouse, the DTA entity or SEZ unit must file a “W” type Bill of Entry with importer type “T” (clearing goods) or “M” (goods after manufacturing). Details of the original “Z” type BE, warehouse code, and Triple Duty Bond must be declared. No IGM details or duty payment are required. Upon submission, quantity is debited from the SEZ ledger; after assessment, the DTA unit’s warehouse bond is debited. Once Out of Charge (OOC) is granted by the Specified Officer, corresponding credit is created in the warehouse ledger, and the SEZ bond is re-credited.
• For movement from Warehouse to SEZ, the SEZ unit files a “Z” type Bill of Entry with importer type “W”. The earlier “W” type BE, and warehouse code shall be declared. Again, no IGM or duty payment is needed. On filing, quantity is debited from the warehouse ledger. After assessment, the SEZ bond is debited. The DTA unit then files an Ex-Bond Shipping Bill referencing the Z-type BE, after which Customs grants Let Export Order (LEO). Once goods physically reach the SEZ and are registered by the SEZ officer, OOC is granted and the SEZ ledger is credited with the quantity received.
