Customs Act, 1962 Section 91 — Chapter not to apply to baggage and stores
Customs Act, 1962 · Chapter not to apply to baggage and stores
Plain-English Explanation
Overview
Section 91 of the Customs Act, 1962 essentially carves out an exception for baggage and stores from the purview of Chapter XII of the Act, which deals with goods imported through posts, courier, or express delivery. This means the specific provisions governing postal and courier imports don't apply to the baggage and stores carried by travelers or used on conveyances.
Who Does This Apply To?
This section directly affects:
- Individuals: Passengers arriving in or departing from India with baggage.
- Conveyances: Ships, aircraft, and other modes of transport carrying stores (supplies) for their operation and the comfort of passengers and crew.
- Customs Officers: As they must apply different rules for baggage and stores compared to postal imports.
How It Works
Section 91 operates by specifically stating the inapplicability of Chapter XII to baggage and stores. This means:
- Baggage is governed by separate rules: The clearance of baggage is handled under separate provisions, primarily the Baggage Rules and relevant notifications issued by the CBIC (Central Board of Indirect Taxes and Customs). These rules outline allowances, duties payable, and prohibited or restricted items.
- Stores are also governed by separate rules: Similarly, stores are governed by specific regulations and procedures related to the clearance, loading, and consumption of goods necessary for the operation of the conveyance (e.g., fuel, food) and the well-being of passengers and crew.
- Chapter XII is bypassed: This bypasses the procedures applicable to goods imported through post, courier, or express delivery services, which often involve specific documentation requirements and assessments different from baggage or stores regulations.
Important Conditions & Exceptions
- Condition 1: This section only applies to items that legitimately qualify as baggage or stores according to the relevant rules and regulations. Attempting to import commercial goods disguised as baggage to avoid duties would be a violation.
- Condition 2: The Baggage Rules and other relevant regulations may have specific conditions and limitations regarding the quantity and value of items that can be imported as baggage without attracting duty. Exceeding these limits subjects the excess to duty.
- Exception: While Chapter XII does not apply, other chapters of the Customs Act, 1962, such as those related to prohibited goods, valuation, and duties, may still apply to baggage and stores.
Practical Example
An individual, Mr. Sharma, arrives in India from Dubai with personal belongings including a laptop worth ₹80,000 and clothing valued at ₹50,000. These goods fall under the definition of baggage. Because of Section 91, the provisions of Chapter XII, regarding goods imported through post/courier, will not apply. Instead, the Baggage Rules will govern the clearance of his items. Since the total value of the dutiable goods is within the allowable limits under the Baggage Rules, he might be eligible for a duty-free allowance or pay duties as per the applicable rates under the Baggage Rules, rather than Chapter XII of the Customs Act.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What does Section 91 of the Customs Act, 1962 mean in simple terms?
Section 91 of the Customs Act, 1962, essentially carves out an exception. It states that the provisions of Chapter XII of the Act, which deals with provisions relating to goods imported through posts, shall not be applicable to baggage (items brought by travelers) and stores (goods for use on a vessel or aircraft). This means baggage and stores are governed by separate rules and procedures.
If Chapter XII of the Customs Act, 1962 doesn't apply to baggage, what rules *do* apply?
Baggage is primarily governed by the Baggage Rules, which are updated periodically by the Central Board of Indirect Taxes and Customs (CBIC). Stores are subject to specific regulations related to their use, handling, and accounting on board conveyances. These rules outline allowances, duties, and procedures for clearing baggage and stores.
Does Section 91 mean that baggage is completely exempt from customs duties?
No, Section 91 doesn't grant a blanket exemption from customs duties. It only excludes baggage from the procedures outlined in Chapter XII of the Customs Act, 1962. Baggage is still subject to customs duties and regulations as per the applicable Baggage Rules and other relevant provisions of the Customs Act and related notifications.
Are there any situations where goods in 'stores' would be subject to Chapter XII of the Customs Act, 1962, despite Section 91?
Generally, no. Section 91 provides a clear exclusion. However, if stores are illegally landed or diverted for unauthorized purposes (i.e., sold domestically without proper customs clearance), they would be considered smuggled goods and subject to seizure and penalties under other provisions of the Customs Act, though not directly under Chapter XII itself.
How does Section 91 impact the assessment of duty on items brought in as baggage?
Section 91 ensures that the assessment of duty on baggage follows the streamlined procedures defined under the Baggage Rules, rather than the processes detailed in Chapter XII. This typically involves simplified assessment based on declared items and applicable allowances, with duty payable on items exceeding those allowances. The Baggage Rules are designed for quick clearance at airports and other entry points.
Has there been any recent amendments or clarifications regarding Section 91 of the Customs Act, 1962 and its interpretation?
Section 91 itself hasn't been directly amended recently. However, changes to the Baggage Rules issued by the CBIC (which govern baggage due to Section 91's exclusion of Chapter XII) are periodically updated, and these changes indirectly affect the application of Section 91. It's crucial to stay updated on the latest Baggage Rules notifications.
What are the potential penalties for misdeclaring items as 'stores' to avoid customs duties applicable to regular imports?
Misdeclaring goods as 'stores' to evade customs duties is a serious offense. Penalties can include seizure of the goods, monetary penalties under Section 112 of the Customs Act, 1962 for improper importation, and even prosecution under Section 135 for evasion of duty. The severity depends on the value of the goods and the intent of the misdeclaration.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Chapter's Non-Applicability | Chapter provisions will not apply to baggage. |
| Chapter's Non-Applicability | Chapter provisions will not apply to stores. |
Amendment History
No amendment records available for this provision.
Customs Act, 1962 Section 91 — Chapter not to apply to baggage and stores