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Customs Act,1962

Under Indirect Tax

Chapters (25)

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Chapter 1: Preliminary
2
Acts
0 + 0
Sections
Acts in this chapter:
2 Definitions.
Short title, extent and commencement
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Chapter 10: Drawback
4
Acts
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Sections
Acts in this chapter:
74 Drawback allowable on re-export of duty-paid goods.
75 Drawback on imported materials used in the manufacture of goods which are exported.
75A Interest on drawback
... and 1 more
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Chapter 10A: Special Provisions relating to Special Economic Zone
14
Acts
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Sections
Acts in this chapter:
76A Notification of special economic zone.
76B Application of provisions.
76C Establishment and control.
... and 11 more
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Chapter 11: Special provisions regarding baggage, goods imported or exported by post, and stores
14
Acts
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Sections
Acts in this chapter:
77 SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES Baggage
78. Determination of rate of duty and tariff valuation in respect of baggage.
79. Bona fide baggage exempted from duty.
... and 11 more
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Chapter 12: Provisions relating to coastal goods and vessels carrying coastal goods
10
Acts
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Sections
Acts in this chapter:
91 Provisions relating to coastal goods and vessels carrying coastal goods
92. Entry of coastal goods.
93. Coastal goods not to be loaded until bill relating thereto is passed, etc.
... and 7 more
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Chapter 12A: AUDIT
1
Acts
0
Sections
Acts in this chapter:
99A Audit
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Chapter 13: Searches, seizure and arrest
17
Acts
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Sections
Acts in this chapter:
100. Power to search suspected persons entering or leaving India, etc.
101 Power to search suspected persons in certain other cases
102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
... and 14 more
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Chapter 14: Confiscation of goods and conveyances and imposition of penalties
18
Acts
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Sections
Acts in this chapter:
112 Penalty for improper importation of goods, etc
113 Confiscation of goods attempted to be improperly exported, etc
114 Penalty for attempt to export goods improperly, etc
... and 15 more
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Chapter 15: Appeals and Revision
14
Acts
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Sections
Acts in this chapter:
127 I Power of Settlement Commission to send a case back to the proper officer
127A Definitions
127B Application for settlement of cases
... and 11 more
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Chapter 16: Offences and Prosecutions
16
Acts
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Sections
Acts in this chapter:
132 False declaration, false documents, etc
133 Obstruction of officer of customs
134 Refusal to be X-rayed
... and 13 more
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Chapter 17: Miscellaneous
29
Acts
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Sections
Acts in this chapter:
141 Conveyances and goods in a customs area subject to control of officers of customs
142 Recovery of sums due to Government
142A. Liability under Act to be first charge .
... and 26 more
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Chapter 2: Officers of Customs
4
Acts
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Sections
Acts in this chapter:
3 Classes of officers of customs
4 Appointment of officers of customs
5 Powers of officers of customs
... and 1 more
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Chapter 3: Appointment of Customs Ports, Airports, etc
4
Acts
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Sections
Acts in this chapter:
10 Appointment of boarding stations
7 Appointment of customs ports, airports, etc
8 Power to approve landing places and specify limits of customs area
... and 1 more
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Chapter 4: Prohibitions on importation and exportation of goods
1
Acts
0
Sections
Acts in this chapter:
11 Power to prohibit importation or exportation of goods
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Chapter 4A: Detection of illegally imported goods and prevention of the disposal thereof
7
Acts
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Sections
Acts in this chapter:
11A Definitions
11B Power of Central Government to notify goods
11C Persons possessing notified goods to intimate the place of storage, etc.
... and 4 more
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Chapter 4B: Prevention or Detection of Illegal Export of Goods
6
Acts
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Sections
Acts in this chapter:
11H Definitions
11I Power of Central Government to specify goods
11J Persons possessing specified goods to intimate the place of storage, etc
... and 3 more
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Chapter 4C: Power to exempt from the provisions of Chapters IVA and IVB
1
Acts
0
Sections
Acts in this chapter:
11N Power to exempt
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Chapter 5: Levy of, and Exemption from, Customs Duties
27
Acts
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Sections
Acts in this chapter:
12 Dutiable goods
13 Duty on pilfered goods
14 Valuation of goods for purposes of assessment
... and 24 more
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Chapter 5A: Indicating amount of duty in the price of goods, etc., for purpose of refund
2
Acts
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Sections
Acts in this chapter:
28C Price of goods to indicate the amount of duty paid thereon
28D Presumption that incidence of duty has been passed on to the buyer
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Chapter 5B: Advance Rulings
11
Acts
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Sections
Acts in this chapter:
28E Definitions
28EA Customs Authority for Advance Rulings.
28F Authority for advance rulings
... and 8 more
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Chapter 6: Provisions relating to conveyances carrying imported or exported goods
17
Acts
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Sections
Acts in this chapter:
29 Arrival of vessels and aircrafts in India
30 Delivery of import manifest or import report
30A Passenger and crew arrival manifest and passenger name record information
... and 14 more
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Chapter 7: Clearance of imported goods and export goods
8
Acts
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Sections
Acts in this chapter:
44 Chapter not to apply to baggage and postal articles
45 Restrictions on custody and removal of imported goods
46 Entry of goods for home consumption
... and 5 more
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Chapter 7A: Payments through electronic cash ledger
1
Acts
0
Sections
Acts in this chapter:
51A. Payment of duty, interest, penalty, etc
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Chapter 8: Goods in Transit
5
Acts
0 + 0 + 0 + 0 + 0
Sections
Acts in this chapter:
52 Chapter not to apply to baggage, postal articles and stores.
53 Transit of certain goods without payment of duty
54 Transhipment of certain goods without payment of duty
... and 2 more
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Chapter 9: Warehousing
21
Acts
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Sections
Acts in this chapter:
57 Appointing of public warehouses
58 Licensing of private warehouses
58A Licensing of special warehouses
... and 18 more
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All Acts in Customs Act,1962

Add Act
2 Definitions.
Preliminary 0 sections
Short title, extent and commencement
Preliminary 0 sections
74 Drawback allowable on re-export of duty-paid goods.
Drawback 0 sections
75 Drawback on imported materials used in the manufacture of goods which are exported.
Drawback 0 sections
75A Interest on drawback
Drawback 0 sections
76 Prohibition and regulation of drawback in certain cases
Drawback 0 sections
76A Notification of special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
76B Application of provisions.
Special Provisions relating to Special Economic Zone 0 sections
76C Establishment and control.
Special Provisions relating to Special Economic Zone 0 sections
76D Admission of goods.
Special Provisions relating to Special Economic Zone 0 sections
76E Exemption from duties of customs.
Special Provisions relating to Special Economic Zone 0 sections
76F Levy of duties of customs.
Special Provisions relating to Special Economic Zone 0 sections
76G Authorised operations.
Special Provisions relating to Special Economic Zone 0 sections
76H Goods utilised with a special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
76I Drawback on goods admitted to a special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
76J Duration of stay.
Special Provisions relating to Special Economic Zone 0 sections
76K Security.
Special Provisions relating to Special Economic Zone 0 sections
76L Transfer of ownership.
Special Provisions relating to Special Economic Zone 0 sections
76M Removal of goods.
Special Provisions relating to Special Economic Zone 0 sections
76N Closure of a special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
77 SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES Baggage
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
78. Determination of rate of duty and tariff valuation in respect of baggage.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
79. Bona fide baggage exempted from duty.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
80 Temporary detention of baggage
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
81. Regulations in respect of baggage.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
82 Label or declaration accompanying goods to be treated as entry
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
83 Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
84 Regulations regarding goods imported imported or exported by post Stores
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
85. Stores may be allowed to be warehoused without assessment to duty.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
86. Transit and transhipment of stores.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
87. Imported stores may be consumed on board a foreign-going vessel or aircraft.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
88 Application of section 69 and Chapter X to stores.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
89. Stores to be free of export duty.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
90. Concessions in respect of imported stores for the Navy.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
91 Provisions relating to coastal goods and vessels carrying coastal goods
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
92. Entry of coastal goods.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
93. Coastal goods not to be loaded until bill relating thereto is passed, etc.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
94. Clearance of coastal goods at destination.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
95. Master of a coasting vessel to carry an advice book.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
96. Loading and unloading of coastal goods at customs port or coastal port only.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
97. No coasting vessel to leave without written order.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
98 Application of certain provisions of this Act to coastal goods, etc.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
98A Power to relax
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
99. Power to make rules in respect of coastal goods and coasting vessels.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
99A Audit
AUDIT 0 sections
100. Power to search suspected persons entering or leaving India, etc.
Searches, seizure and arrest 0 sections
101 Power to search suspected persons in certain other cases
Searches, seizure and arrest 0 sections
102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
Searches, seizure and arrest 0 sections
103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
Searches, seizure and arrest 0 sections
104 Power to arrest
Searches, seizure and arrest 0 sections
105 Power to search premises
Searches, seizure and arrest 0 sections
106. Power to stop and search conveyances.
Searches, seizure and arrest 0 sections
106A Power to inspect
Searches, seizure and arrest 0 sections
107 Power to examine persons
Searches, seizure and arrest 0 sections
108 Power to summon persons to give evidence and produce documents
Searches, seizure and arrest 0 sections
108A Penalty for failure to furnish information return.
Searches, seizure and arrest 0 sections
108B
Searches, seizure and arrest 0 sections
109 Power to require production of order permitting clearance of goods imported by land.
Searches, seizure and arrest 0 sections
109A Power to undertake controlled delivery.
Searches, seizure and arrest 0 sections
110 Seizure of goods, documents and things
Searches, seizure and arrest 0 sections
110A Provisional release of goods, documents and things seized pending adjudication
Searches, seizure and arrest 0 sections
110AA Action subsequent to inquiry,investigation or audit or any other specified purpose.
Searches, seizure and arrest 0 sections
112 Penalty for improper importation of goods, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
113 Confiscation of goods attempted to be improperly exported, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
114 Penalty for attempt to export goods improperly, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
114A Penalty for short-levy or non-levy of duty in certain cases
Confiscation of goods and conveyances and imposition of penalties 0 sections
114AA Penalty for use of false and incorrect material
Confiscation of goods and conveyances and imposition of penalties 0 sections
114AB Penalty for obtaining instrument by fraud, etc.
Confiscation of goods and conveyances and imposition of penalties 0 sections
114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
Confiscation of goods and conveyances and imposition of penalties 0 sections
115 Confiscation of conveyances
Confiscation of goods and conveyances and imposition of penalties 0 sections
116 Penalty for not accounting for goods
Confiscation of goods and conveyances and imposition of penalties 0 sections
117 Penalties for contravention, etc., not expressly mentioned
Confiscation of goods and conveyances and imposition of penalties 0 sections
118. Confiscation of packages and their contents.
Confiscation of goods and conveyances and imposition of penalties 0 sections
119. Confiscation of goods used for concealing smuggled goods.
Confiscation of goods and conveyances and imposition of penalties 0 sections
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
Confiscation of goods and conveyances and imposition of penalties 0 sections
121. Confiscation of sale-proceeds of smuggled goods.
Confiscation of goods and conveyances and imposition of penalties 0 sections
122 Adjudication of confiscations and penalties
Confiscation of goods and conveyances and imposition of penalties 0 sections
123 Burden of proof in certain cases
Confiscation of goods and conveyances and imposition of penalties 0 sections
124 Issue of show cause notice before confiscation of goods, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
125 Option to pay fine in lieu of confiscation
Confiscation of goods and conveyances and imposition of penalties 0 sections
127 I Power of Settlement Commission to send a case back to the proper officer
Appeals and Revision 0 sections
127A Definitions
Appeals and Revision 0 sections
127B Application for settlement of cases
Appeals and Revision 0 sections
127C Procedure on receipt of application under section 127B
Appeals and Revision 0 sections
127D Power of Settlement Commission to order provisional attachment to protect revenue
Appeals and Revision 0 sections
127E Power of Settlement Commission to reopen completed proceedings
Appeals and Revision 0 sections
127F Power and procedure of Settlement Commission
Appeals and Revision 0 sections
127G Inspection, etc., of reports
Appeals and Revision 0 sections
127H Power of Settlement Commission to grant immunity from prosecution and penalty
Appeals and Revision 0 sections
127J Order of settlement to be conclusive
Appeals and Revision 0 sections
127K Recovery of sums due under order of settlement
Appeals and Revision 0 sections
127L Bar on subsequent application for settlement in certain cases
Appeals and Revision 0 sections
127N Applications of certain provisions of Central Excise Act
Appeals and Revision 0 sections
128M Proceedings before Settlement Commission to be judicial proceedings
Appeals and Revision 0 sections
132 False declaration, false documents, etc
Offences and Prosecutions 0 sections
133 Obstruction of officer of customs
Offences and Prosecutions 0 sections
134 Refusal to be X-rayed
Offences and Prosecutions 0 sections
135 Evasion of duty or prohibitions
Offences and Prosecutions 0 sections
135A Preparation
Offences and Prosecutions 0 sections
135AA Protection of data.
Offences and Prosecutions 0 sections
135B Power of court to publish name, place of business, etc., of persons convicted under the Act
Offences and Prosecutions 0 sections
136 Offences by officers of customs
Offences and Prosecutions 0 sections
137 Cognizance of offences
Offences and Prosecutions 0 sections
138 Offences to be tried summarily
Offences and Prosecutions 0 sections
138A Presumption of culpable mental state
Offences and Prosecutions 0 sections
138B Relevancy of statements under certain circumstances
Offences and Prosecutions 0 sections
138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Offences and Prosecutions 0 sections
139 Presumption as to documents in certain cases
Offences and Prosecutions 0 sections
140 Offences by companies
Offences and Prosecutions 0 sections
140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Offences and Prosecutions 0 sections
141 Conveyances and goods in a customs area subject to control of officers of customs
Miscellaneous 0 sections
142 Recovery of sums due to Government
Miscellaneous 0 sections
142A. Liability under Act to be first charge .
Miscellaneous 0 sections
143 Power to allow import or export on execution of bonds in certain cases
Miscellaneous 0 sections
143A Duty deferment
Miscellaneous 0 sections
143AA. Power to simplify or provide different procedure, etc., to facilitate trade.
Miscellaneous 0 sections
144 Power to take samples
Miscellaneous 0 sections
145 Owner, etc., to perform operations incidental to compliance with customs law
Miscellaneous 0 sections
146 Custom House agents to be licensed
Miscellaneous 0 sections
146A Appearance by authorized representative
Miscellaneous 0 sections
147 Liability of principal and agent
Miscellaneous 0 sections
148 Liability of agent appointed by the person in charge of a conveyance
Miscellaneous 0 sections
149 Amendment of documents
Miscellaneous 0 sections
150 Procedure for sale of goods and application of sale proceeds
Miscellaneous 0 sections
151 Certain officers required to assist officers of customs
Miscellaneous 0 sections
151A Instructions to officers of customs
Miscellaneous 0 sections
151B. Reciprocal arrangement for exchange of information facilitating trade.
Miscellaneous 0 sections
152 Delegation of powers
Miscellaneous 0 sections
153 Service of order, decision, etc
Miscellaneous 0 sections
154 C Common Customs Electronic Portal
Miscellaneous 0 sections
154 Correction of clerical errors, etc
Miscellaneous 0 sections
154A Rounding off of duty, etc
Miscellaneous 0 sections
155 Protection of action taken under the Act
Miscellaneous 0 sections
156 General power to make rules
Miscellaneous 0 sections
157 General power to make regulations
Miscellaneous 0 sections
158 Provisions with respect to rules and regulations
Miscellaneous 0 sections
159 Rules, certain notifications and orders to be laid before Parliament
Miscellaneous 0 sections
159A Effect of amendments, etc., of rules, regulations, notifications or orders
Miscellaneous 0 sections
160 Repeal and savings
Miscellaneous 0 sections
3 Classes of officers of customs
Officers of Customs 0 sections
4 Appointment of officers of customs
Officers of Customs 0 sections
5 Powers of officers of customs
Officers of Customs 0 sections
6 Entrustment of functions of Board and customs officers on certain other officers
Officers of Customs 0 sections
10 Appointment of boarding stations
Appointment of Customs Ports, Airports, etc 0 sections
7 Appointment of customs ports, airports, etc
Appointment of Customs Ports, Airports, etc 0 sections
8 Power to approve landing places and specify limits of customs area
Appointment of Customs Ports, Airports, etc 0 sections
9 Power to declare places to be warehousing stations
Appointment of Customs Ports, Airports, etc 0 sections
11 Power to prohibit importation or exportation of goods
Prohibitions on importation and exportation of goods 0 sections
11A Definitions
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11B Power of Central Government to notify goods
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11C Persons possessing notified goods to intimate the place of storage, etc.
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11D Precautions to be taken by persons acquiring notified goods
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11E Persons possessing notified goods to maintain accounts
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11F Sale, etc., of notified goods to be evidenced by vouchers
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11G Sections 11C, 11E and 11F not to apply to goods in personal use
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11H Definitions
Prevention or Detection of Illegal Export of Goods 0 sections
11I Power of Central Government to specify goods
Prevention or Detection of Illegal Export of Goods 0 sections
11J Persons possessing specified goods to intimate the place of storage, etc
Prevention or Detection of Illegal Export of Goods 0 sections
11K Persons possessing specified goods to maintain accounts
Prevention or Detection of Illegal Export of Goods 0 sections
11L Persons possessing specified goods to maintain accounts
Prevention or Detection of Illegal Export of Goods 0 sections
11M Steps to be taken by persons selling or transferring any specified goods
Prevention or Detection of Illegal Export of Goods 0 sections
11N Power to exempt
Power to exempt from the provisions of Chapters IVA and IVB 0 sections
12 Dutiable goods
Levy of, and Exemption from, Customs Duties 0 sections
13 Duty on pilfered goods
Levy of, and Exemption from, Customs Duties 0 sections
14 Valuation of goods for purposes of assessment
Levy of, and Exemption from, Customs Duties 0 sections
15 Date for determination of rate of duty and tariff valuation of imported goods
Levy of, and Exemption from, Customs Duties 0 sections
16 Date for determination of rate of duty and tariff valuation of export goods
Levy of, and Exemption from, Customs Duties 0 sections
17 Assessment of goods
Levy of, and Exemption from, Customs Duties 0 sections
18 Provisional assessment of duty
Levy of, and Exemption from, Customs Duties 0 sections
18A Voluntary revision of entry, post clearance.
Levy of, and Exemption from, Customs Duties 0 sections
19 Determination of duty where goods consist of articles liable to different rates of duty
Levy of, and Exemption from, Customs Duties 0 sections
20 Re-importation of goods
Levy of, and Exemption from, Customs Duties 0 sections
21 Goods derelict, wreck, etc
Levy of, and Exemption from, Customs Duties 0 sections
22 Abatement of duty on damaged or deteriorated goods
Levy of, and Exemption from, Customs Duties 0 sections
23 Remission of duty on lost, destroyed or abandoned goods
Levy of, and Exemption from, Customs Duties 0 sections
24 Power to make rules for denaturing or mutilation of goods
Levy of, and Exemption from, Customs Duties 0 sections
25 Power to grant exemption from duty
Levy of, and Exemption from, Customs Duties 0 sections
25A Inward processing of goods.
Levy of, and Exemption from, Customs Duties 0 sections
25B Outward processing of goods.
Levy of, and Exemption from, Customs Duties 0 sections
26 Refund of export duty
Levy of, and Exemption from, Customs Duties 0 sections
26A Refund of import duty in certain cases
Levy of, and Exemption from, Customs Duties 0 sections
27 Claim for refund of duty
Levy of, and Exemption from, Customs Duties 0 sections
27A Interest on delayed refunds
Levy of, and Exemption from, Customs Duties 0 sections
28A Power not to recover duties not levied or short-levied as a result of general practice
Levy of, and Exemption from, Customs Duties 0 sections
28AA Interest on delayed payment of duty
Levy of, and Exemption from, Customs Duties 0 sections
28AAA Recovery of duties in certain cases
Levy of, and Exemption from, Customs Duties 0 sections
28B Duties collected from the buyer to be deposited with the Central Government
Levy of, and Exemption from, Customs Duties 0 sections
28BA Provisional attachment to protect revenue in certain cases
Levy of, and Exemption from, Customs Duties 0 sections
28BB Time limit for completion of certain actions.
Levy of, and Exemption from, Customs Duties 0 sections
28C Price of goods to indicate the amount of duty paid thereon
Indicating amount of duty in the price of goods, etc., for purpose of refund 0 sections
28D Presumption that incidence of duty has been passed on to the buyer
Indicating amount of duty in the price of goods, etc., for purpose of refund 0 sections
28E Definitions
Advance Rulings 0 sections
28EA Customs Authority for Advance Rulings.
Advance Rulings 0 sections
28F Authority for advance rulings
Advance Rulings 0 sections
28G Vacancies, etc., not to invalidate proceedings
Advance Rulings 0 sections
28H Application for advance ruling.
Advance Rulings 0 sections
28I Procedure on receipt of application
Advance Rulings 0 sections
28J Applicability of advance ruling
Advance Rulings 0 sections
28K Advance ruling to be void in certain circumstances
Advance Rulings 0 sections
28KA. Appeal.
Advance Rulings 0 sections
28L Powers of Authority
Advance Rulings 0 sections
28M Procedure of Authority
Advance Rulings 0 sections
29 Arrival of vessels and aircrafts in India
Provisions relating to conveyances carrying imported or exported goods 0 sections
30 Delivery of import manifest or import report
Provisions relating to conveyances carrying imported or exported goods 0 sections
30A Passenger and crew arrival manifest and passenger name record information
Provisions relating to conveyances carrying imported or exported goods 0 sections
31 Imported goods not to be unloaded from vessel until entry inwards granted
Provisions relating to conveyances carrying imported or exported goods 0 sections
32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
Provisions relating to conveyances carrying imported or exported goods 0 sections
33 Unloading and loading of goods at approved places only
Provisions relating to conveyances carrying imported or exported goods 0 sections
34 Goods not to be unloaded or loaded except under supervision of customs officer
Provisions relating to conveyances carrying imported or exported goods 0 sections
35. Restrictions on goods being water-borne.
Provisions relating to conveyances carrying imported or exported goods 0 sections
36 Restrictions on unloading and loading of goods on holidays, etc.
Provisions relating to conveyances carrying imported or exported goods 0 sections
37 Power to board conveyances.
Provisions relating to conveyances carrying imported or exported goods 0 sections
38 Power to require production of documents and ask questions.
Provisions relating to conveyances carrying imported or exported goods 0 sections
39 Export goods not to be loaded on vessel until entry-outwards granted.
Provisions relating to conveyances carrying imported or exported goods 0 sections
40 Export goods not to be loaded unless duly passed by proper officer
Provisions relating to conveyances carrying imported or exported goods 0 sections
41 Delivery of export manifest or export report
Provisions relating to conveyances carrying imported or exported goods 0 sections
41A Passenger and crew departure manifest and passenger name record information.
Provisions relating to conveyances carrying imported or exported goods 0 sections
42 No conveyance to leave without written order
Provisions relating to conveyances carrying imported or exported goods 0 sections
43 Exemption of certain classes of conveyances from certain provisions of this Chapter
Provisions relating to conveyances carrying imported or exported goods 0 sections
44 Chapter not to apply to baggage and postal articles
Clearance of imported goods and export goods 0 sections
45 Restrictions on custody and removal of imported goods
Clearance of imported goods and export goods 0 sections
46 Entry of goods for home consumption
Clearance of imported goods and export goods 0 sections
47 Clearance of goods for home consumption
Clearance of imported goods and export goods 0 sections
48 Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading
Clearance of imported goods and export goods 0 sections
49 Storage of imported goods in warehouse pending clearance or removal
Clearance of imported goods and export goods 0 sections
50 Entry of goods for exportation
Clearance of imported goods and export goods 0 sections
51 Clearance of goods for exportation
Clearance of imported goods and export goods 0 sections
51A. Payment of duty, interest, penalty, etc
Payments through electronic cash ledger 0 sections
52 Chapter not to apply to baggage, postal articles and stores.
Goods in Transit 0 sections
53 Transit of certain goods without payment of duty
Goods in Transit 0 sections
54 Transhipment of certain goods without payment of duty
Goods in Transit 0 sections
55 Liability of duty on goods transited under section 53 or transhipped under section 54
Goods in Transit 0 sections
56 Transport of certain classes of goods subject to prescribed conditions.
Goods in Transit 0 sections
57 Appointing of public warehouses
Warehousing 0 sections
58 Licensing of private warehouses
Warehousing 0 sections
58A Licensing of special warehouses
Warehousing 0 sections
58B Cancellation of licence.
Warehousing 0 sections
59 Warehousing bond
Warehousing 0 sections
59A Omitted
Warehousing 0 sections
60 Permission for deposit of goods in a warehouse
Warehousing 0 sections
61 Period for which goods may remain warehoused
Warehousing 0 sections
62 Control over warehoused goods
Warehousing 0 sections
63 Payment of rent and warehouse charges
Warehousing 0 sections
64 Owner's right to deal with warehoused goods
Warehousing 0 sections
65 Manufacture and other operations in relation to goods in a warehouse
Warehousing 0 sections
66 Power to exempt imported materials used in the manufacture of goods in warehouse
Warehousing 0 sections
67 Removal of goods from one warehouse to another
Warehousing 0 sections
68 Clearance of warehoused goods for home consumptio
Warehousing 0 sections
69 Clearance of warehoused goods for exportation
Warehousing 0 sections
70 Allowance in case of volatile goods
Warehousing 0 sections
71 Goods not to be taken out of warehouse except as provided by this act
Warehousing 0 sections
72 Goods improperly removed from warehouse, etc
Warehousing 0 sections
73 Cancellation and return of warehousing bond
Warehousing 0 sections
73A Custody and removal of warehoused goods
Warehousing 0 sections
SubCategory Statistics
25
Chapters
2 + 4 + 14 + 14 + 10 + 1 + 17 + 18 + 14 + 16 + 29 + 4 + 4 + 1 + 7 + 6 + 1 + 27 + 2 + 11 + 17 + 8 + 1 + 5 + 21
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
Hierarchy Path
Indirect Tax
Customs Act,1962
Recently Added Chapters
Chapter 1: Preliminary 2 acts • Added: Aug 04, 2025
Chapter 10: Drawback 4 acts • Added: Aug 30, 2025
Chapter 10A: Special Provisions relating to Special Economic Zone 14 acts • Added: Aug 30, 2025
Chapter 11: Special provisions regarding baggage, goods imported or exported by post, and stores 14 acts • Added: Aug 30, 2025
Chapter 12: Provisions relating to coastal goods and vessels carrying coastal goods 10 acts • Added: Aug 30, 2025
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