Draft WHR 2026 released by CBIC for stakeholder consultation

In brief

As a part of the Budget 2026 speech, the Finance Minister mentioned various reforms the government has undertaken to boost trade and economic activity. In the speech, the Finance Minister also mentioned the need to reform the customs warehouse framework with the objective of making the process efficient and system based. Accordingly, and as part of the continued trade facilitation initiatives, the Central Board of Indirect Taxes and Customs (CBIC) has rolled out a draft¹ unified warehousing license regulations replacing the existing separate regulations. The draft Warehousing Regulations, 2026 (draft WHR 2026), seeks to replace the existing Public Warehouse Licensing Regulations, 2016; Private Warehouse Licensing Regulations, 2016; and Special Warehouse Licensing Regulations, 2016, under a single framework. 

The draft WHR 2026 framework seeks to lay down common detailed guidelines and procedures for licensing private, public and special warehouses in terms of eligibility, application and approval process, issuance, validity, rejection and transfer of licenses, etc. along with a revised common application format.

Moreover, the CBIC has sought stakeholder comments in a prescribed format on the draft WHR 2026 within 15-days of the publication on the CBIC portal, which should be submitted through emails to the designated email address.