Circular No. 28/2025-Customs
F. No: 473/02/2022-LC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
****
North Block, New Delhi
Dated: 15th November, 2025
To
All Principal Chief Commissioners/Chief Commissioners of Customs
Principal Directors General/Directors General of Customs
All Principal Commissioners/Commissioners of Customs
Subject: Launch of Online Module for Permissions under Sec??on 65 (MOOWR and MOOSWR)-reg.
CBIC has opera??onalised a dedicated online module on ICEGATE 2.0 to streamline and simplify
the submission of applica??ons for permissions under Sec??on 65 covering the following 2 categories:
(a) MOOWR (Manufacture and Other Opera??ons in Warehouse Regula??ons, 2019), applicable to
warehouses licensed under Sec??on 58 of the Customs Act, 1962; and
(b) MOOSWR (Manufacture and Other Opera??ons in Special Warehouse Regula??ons, 2020), applicable to special warehouses licensed under Sec??on 58A of the Customs Act, 1962.
2. DG Systems has made available detailed User Manuals for both trade and departmental officers at h??ps://www.icegate.gov.in/guidelines/warehouse-licensing. These manuals provide clear, stepwise instruc??ons with screenshots of the module interface. Users are advised to acquaint themselves with these manuals.
3. Any difficulty in using the module may be reported to icegatehelpdesk@icegate.gov.in.
Departmental officers may escalate such issues to saksham.seva@icegate.gov.in for ??mely resolu??on.
4. Chief Commissioners of Customs shall issue Public No??ces indica??ng the port code(s) to be used for receipt and processing of applica??ons for permissions under Sec??on 65 within their jurisdic??on and ensure smooth onboarding of trade onto the ICEGATE 2.0 module.
5. Hindi version follows.
(Prabhjot Kaur)
OSD (Cus & EP)