The Circular dated 15 November 2025 announces the launch of a dedicated online module on ICEGATE 2.0 for processing applications related to permissions under Section 65 of the Customs Act, covering both MOOWR (2019) for warehouses licensed under Section 58 and MOOSWR (2020) for special warehouses licensed under Section 58A. The module aims to simplify, digitalize, and standardize the application and approval workflow for trade and departmental officers. Detailed user manuals with step-by-step instructions and screenshots have been provided by DG Systems to ensure smooth usage. Any technical or operational issues may be reported to the ICEGATE helpdesk, with departmental officers allowed to escalate matters for quicker resolution. Chief Commissioners are instructed to issue public notices specifying relevant port codes and to ensure seamless onboarding of stakeholders onto the new module. The initiative enhances transparency, reduces manual intervention, and modernizes Section 65 permission processes.
F. No: 473/02/2022-LC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
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Circular No. 28/2025-Customs | 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 Section 65 (MOOWR and MOOSWR)-reg.
CBIC has operationalised a dedicated online module on ICEGATE 2.0 to streamline and simplify the submission of applications for permissions under Section 65 covering the following 2 categories:
a. MOOWR (Manufacture and Other Operations in Warehouse Regulations, 2019), applicable to warehouses licensed under Section 58 of the Customs Act, 1962; and
b. MOOSWR (Manufacture and Other Operations in Special Warehouse Regulations, 2020), applicable to special warehouses licensed under Section 58A of the Customs Act, 1962.
2. DG Systems has made available detailed User Manuals for both trade and departmental officers at hƩps://icegate.gov.in/guidelines/warehouse-licensing. These manuals provide clear, stepwise instructions 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 seva@icegate.gov.in for timely resolution.
4. Chief Commissioners of Customs shall issue Public Notices indicating the port code(s) to be used for receipt and processing of applications for permissions under Section 65 within their jurisdiction and ensure smooth onboarding of trade onto the ICEGATE 2.0 module.
5. Hindi version follows.
(Prabhjot Kaur)
OSD (Cus & EP)
