CBIC has launched a new online module on the ICEGATE 2.0 portal to handle all Section 65 permission requests. The system went live on 15 November 2025. It aims to make bonded manufacturing smoother and more transparent for businesses.
What Section 65 Allows
Section 65 lets businesses carry out basic or advanced manufacturing work inside bonded warehouses without paying duties at once. Under MOOWR (2019), duty becomes due only when goods enter the Indian market. If goods are exported, no import duty applies on inputs. The module also supports operations in special warehouses covered by the MOOSWR rules (2020).
Key Features of the New Module
- Fully Digital Process: The entire filing and approval flow now takes place online.
- Clear Tracking: Applicants can view the status of their requests on one dashboard.
- Easy Guides: ICEGATE offers simple manuals with clear steps and screenshots.
- Helpdesk Support:
- Trade users: icegatehelpdesk@icegate.gov.in
- Department officers: saksham.seva@icegate.gov.in
Transition Timeline
| Date | Development |
| July 2025 | Invest India portal stopped taking online filings; physical filing started. |
| 31 Oct 2025 | Circular No. 27/2025-Customs extended the use of the Invest India portal till 15 Nov 2025. |
| 15 Nov 2025 | ICEGATE 2.0 became the main platform for all Section 65 applications. |
Action Points for Businesses
- Use ICEGATE 2.0 for every Section 65 application.
- Read the user manuals before submitting forms.
- Check Public Notices from Chief Commissioners for port codes and related instructions.
Concluding Remarks
The shift to a digital, single-window process makes Section 65 permissions easier to manage and quicker to obtain. With clearer steps, real-time tracking, and fewer manual touchpoints, the new module helps businesses plan their bonded warehouse operations with more confidence. As more processes move online, these changes will support smoother compliance and strengthen India’s manufacturing landscape.
CBIC Customs Circular 28/2025 dated 15/11/2025: Launch of Online Module for Permissions under Section 65 (MOOWR and MOOSWR)