Circular No. 28/2025-Customs, F. No: 473/02/2022-LC, Dated November 15, 2025, announces the launch of an online module on ICEGATE 2.0 for permissions under Section 65 (MOOWR and MOOSWR). The module streamlines the submission of applications for permissions under Section 65, covering MOOWR (Manufacture and Other Operations in Warehouse Regulations, 2019) for warehouses licensed under Section 58 of the Customs Act, 1962, and MOOSWR (Manufacture and Other Operations in Special Warehouse Regulations, 2020) for special warehouses licensed under Section 58A of the Customs Act, 1962. User Manuals are available at https://www.icegate.gov.in/guidelines/warehouse-licensing. Difficulties may be reported to icegatehelpdesk@icegate.gov.in, and departmental officers can escalate issues to saksham.seva@icegate.gov.in. Chief Commissioners of Customs shall issue Public Notices indicating the port code(s). Contact Prabhjot Kaur, OSD (Cus & EP) for more information.
Key Entities Referenced
Section 65: Refers to Section 65 of the Customs Act, 1962, concerning permissions for MOOWR and MOOSWR.
MOOWR (Manufacture and Other Operations in Warehouse Regulations, 2019): Regulations applicable to warehouses licensed under Section 58 of the Customs Act, 1962.
MOOSWR (Manufacture and Other Operations in Special Warehouse Regulations, 2020): Regulations applicable to special warehouses licensed under Section 58A of the Customs Act, 1962.
Customs Act, 1962: The primary act governing customs regulations in India, referenced in relation to warehouse licensing.
ICEGATE 2.0: The online platform for submitting applications for permissions under Section 65 (MOOWR and MOOSWR).
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(cid:415)on 65 (MOOWR
and MOOSWR)-reg.
CBIC has opera(cid:415)onalised a dedicated online module on ICEGATE 2.0 to streamline and simplify
the submission of applica(cid:415)ons for permissions under Sec(cid:415)on 65 covering the following 2 categories:
(a) MOOWR (Manufacture and Other Opera(cid:415)ons in Warehouse Regula(cid:415)ons, 2019), applicable to
warehouses licensed under Sec(cid:415)on 58 of the Customs Act, 1962; and
(b) MOOSWR (Manufacture and Other Opera(cid:415)ons in Special Warehouse Regula(cid:415)ons, 2020), applicable
to special warehouses licensed under Sec(cid:415)on 58A of the Customs Act, 1962.
2. DG Systems has made available detailed User Manuals for both trade and departmental officers
at h(cid:425)ps://www.icegate.gov.in/guidelines/warehouse-licensing. These manuals provide clear, step-
wise instruc(cid:415)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 (cid:415)mely resolu(cid:415)on.
4. Chief Commissioners of Customs shall issue Public No(cid:415)ces indica(cid:415)ng the port code(s) to be used
for receipt and processing of applica(cid:415)ons for permissions under Sec(cid:415)on 65 within their jurisdic(cid:415)on
and ensure smooth onboarding of trade onto the ICEGATE 2.0 module.
5. Hindi version follows.
(Prabhjot Kaur)
OSD (Cus & EP)