Customs Act, 1962 & Customs Rules — Complete Reference
Full text, amendment history, and analysis of every section of the Customs Act 1962 and all major Customs Rules applicable in India.
269
Act Sections
26
Rulebooks · 298 Rules
Up-to-date
Amendment history included
567 provisions
§1
Short title extent and commencement
§2
Definitions
§3
Classes of officers of customs
§4
Appointment of officers of customs
§5
Powers of officers of customs
§6
Entrustment of functions of Board and customs officers on certain other officers
§7
Appointment of customs ports, airports
§8
Power to approve landing places and specify limits of customs area
§9
[Omitted] ****
§10
Appointment of boarding stations
§11
Power to prohibit importation or exportation of goods
§11a
Definitions
§11b
Power of Central Government to notify goods
§11c
Persons possessing notified goods to intimate the place of storage, etc
§11d
Precautions to be taken by persons acquiring notified goods
§11e
Persons possessing notified goods to maintain accounts
§11f
Sale, etc., of notified goods to be evidenced by vouchers
§11g
Sections 11C, 11E and 11F not to apply to goods in personal use
§11h
Definitions
§11i
Power of Central Government to specify goods
§11j
Persons possessing specified goods to intimate the place of storage etc
§11k
Transport of specified goods to be covered by vouchers
§11l
Persons possessing specified goods to maintain accounts
§11m
Steps to be taken by persons selling or transferring any specified goods
§11n
Power to exempt
§12
Dutiable goods
§13
Duty on pilfered goods
§14
Valuation of goods
§15
Date for determination of rate of duty and tariff valuation of imported goods
§16
Date for determination of rate of duty and tariff valuation of export goods
§17
Assessment of duty
§18
Provisional assessment of duty
§19
Determination of duty where goods consist of articles liable to different rates of duty
§20
Re-importation of goods
§21
Goods derelict, wreck, etc
§22
Abatement of duty on damaged or deteriorated goods
§23
Remission of duty on lost, destroyed or abandoned goods
§24
Power to make rules for denaturing or mutilation of goods
§25
Power to grant exemption from duty
§25a
Inward processing of goods
§25b
Outward processing of goods
§26
Refund of export duty in certain cases
§26a
Refund of import duty in certain cases
§27
Claim of refund duty
§27a
Interest of delay refunds
§28
Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded
§28a
Power not to recover duties not levied or short-levied as a result of general practice
§28aa
Interest on delayed payment of duty
§28aaa
Recovery of duties in certain cases
§28b
Duties collected from the buyer to be deposited with the Central Government
§28ba
Provisional attachment to protect revenue in certain cases
§28bb
Time limit for completion of certain actions
§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
§28da
Procedure regarding claim of preferential rate of duty
§28e
Definitions
§28ea
Customs Authority for Advance Rulings
§28f
Authority for advance rulings
§28g
[Omitted] ****
§28h
Application for advance ruling
§28i
Procedure on receipt of application
§28j
Applicability of Advance Ruling
§28k
Advance ruling to be void in certain circumstances
§28ka
Appeal
§28l
Powers of Authority
§28m
Procedure for Authority
§29
Arrival of vessels and aircrafts in India
§30
Delivery of arrival manifest or import manifest or import report
§30a
Passenger and crew arrival manifest and passenger name record information
§31
Imported goods not to be unloaded from vessel until entry inwards granted
§32
Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
§33
Unloading and loading of goods at approved places only
§34
Goods not to be unloaded or loaded except under supervision of customs officer
§35
Restrictions on goods being water-borne
§36
Restrictions on unloading and loading of goods on holidays, etc.
§37
Power to board conveyances
§38
Power to require production of documents and ask questions
§39
Export goods not to be loaded on vessel until entry-outwards granted
§40
Export goods not to be loaded unless duly passed by proper officer
§41
Delivery of departure manifest or export manifest or export report
§41a
Passenger and crew departure manifest and passenger name record information
§42
No conveyance to leave without written order
§43
Exemption of certain classes of conveyances from certain provisions of 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 on importation
§47
Clearance of goods for home consumption
§48
Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
§49
Storage of imported goods in warehouse pending clearance or removal
§50
Entry of goods for exportation
§51
Clearance of goods for exportation
§51a
Payment of duty, interest, penalty, etc
§51b
Ledger for duty credit
§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
§55
Liability of duty on goods transited under section 53 or transhipped under section 54
§56
Transport of certain classes of goods subject to prescribed conditions
§57
Licensing of public warehouses
§58
Licensing of private warehouses
§58a
Licensing of special warehouses
§58b
Cancellation of licence
§59
Warehousing bond
§59a
Omitted []****
§60
Permission for removal of goods for deposit in warehouse
§61
Period for which goods may remain warehoused
§62
Omitted []****
§63
Omitted []****
§64
Owner’s right to deal with warehoused goods
§65
Manufacture and other operations in relation to goods in a warehouse
§66
Power to exempt imported materials used in the manufacture of goods in warehouse
§67
Removal of goods from one warehouse to another
§68
Clearance of warehoused goods for home consumption
§69
Clearance of warehoused goods for export
§70
Allowance in case of volatile goods
§71
Goods not to be taken out of warehouse except as provided by this Act
§72
Goods improperly removed from warehouse, etc
§73
Cancellation and return of warehousing bond
§73a
Custody and removal of warehoused goods
§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
§76
Prohibition and regulation of drawback in certain cases
§77
Declaration by owner of baggage
§78
Determination of rate of duty and tariff valuation in respect of baggage
§79
Bona fide baggage exempted from duty
§80
Temporary detention of baggage
§81
Regulations in respect of baggage
§82
Omitted []****
§83
Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
§84
Regulations regarding goods imported or to be exported by post or courier
§85
Stores may be allowed to be warehoused without assessment to duty
§86
Transit and transhipment of stores
§87
Imported stores may be consumed on board a foreign-going vessel or aircraft
§88
Application of section 69 and Chapter X to stores
§89
Stores to be free of export duty
§90
Concessions in respect of imported stores for the Navy
§91
Chapter not to apply to baggage and stores
§92
Entry of coastal goods
§93
Coastal goods not to be loaded until bill relating thereto is passed, etc
§94
Clearance of coastal goods at destination
§95
Master of a coasting vessel to carry an advice book
§96
Loading and unloading of coastal goods at customs port or coastal port only
§97
No coasting vessel to leave without written order
§98
Application of certain provisions of this Act to coastal goods, etc
§98a
Power to relax
§99
Power to make rules in respect of coastal goods and coasting vessels
§99a
Audit
§99b
Verification of identity and compliance thereof
§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
§103
Power to screen or X-ray bodies of suspected persons for detecting secreted goods
§104
Power to arrest
§105
Power to search premises
§106
Power to stop and search conveyances
§106a
Power to inspect
§107
Power to examine persons
§108
Power to summon persons to give evidence and produce documents
§108a
Obligation to furnish information
§108b
Penalty for failure to furnish information return
§109
Power to require production of order permitting clearance of goods imported by land
§109a
Power to undertake controlled delivery
§110
Seizure of goods, documents and things
§110a
Provisional release of goods, documents and things seized
§111
Confiscation of improperly imported goods etc
§112
Penalty for improper importation of goods
§113
Confiscation of goods attempted to be improperly exported
§114
Penalty for attempt to export goods improperly etc
§114a
Penalty for short-levy or non-levy of duty in certain cases
§114aa
Penalty for use of false and incorrect material
§114ab
Penalty for obtaining instrument by fraud
§114ac
Penalty for fraudulent utilisation of input tax credit for claiming refund
§115
Confiscation of conveyances
§116
Penalty for not accounting for goods
§117
Penalties for contravention etc not expressly mentioned
§118
Confiscation of packages and their contents
§119
Confiscation of goods used for concealing smuggled goods
§120
Confiscation of smuggled goods notwithstanding any change in form etc
§121
Confiscation of sale-proceeds of smuggled goods
§122
Adjudication of confiscations and penalties
§122a
Adjudication Procedure
§123
Burden of proof in certain cases
§124
Issue of show cause notice before confiscation of goods etc
§125
Option to pay fine in lieu of confiscation
§126
On confiscation property to vest in Central Government
§127
Award of confiscation or penalty by customs officers not to interfere with other punishments
§127a
Definitions
§127b
Application for settlement of cases
§127c
Procedure on receipt of an application under Section 127B
§127d
Power of Settlement Commission to order provisional attachment to protect revenue
§127f
Power and procedure of Settlement Commission
§127g
Inspection etc of reports
§127h
Power of Settlement Commission to grant immunity from prosecution and penalty
§127i
Power of Settlement Commission to send a case back to the proper officer
§127j
Order of settlement to be conclusive
§127k
Recovery of sums due under order of settlement
§127l
Bar on subsequent application for settlement in certain cases
§127m
Proceedings before Settlement Commission to be judicial proceedings
§127n
Applications of certain provisions of Central Excise Act
§128
Appeal to Commissioner (Appeals)
§128a
Procedure in appeal
§129
Appellate Tribunal
§129a
Appeals to the Appellate Tribunal
§129b
Orders of Appellate Tribunal
§129c
Procedure of Appellate Tribunal
§129d
Powers of Committee of Principal Commissioner of Customs or Chief Commissioners of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
§129da
Omitted []****
§129dd
Revision by Central Government
§129e
Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
§129ee
Interest on delayed refund of amount deposited under section 129E
§130
Appeal to High Court
§130a
Application to High Court
§130b
Power of High Court or Supreme Court to require statement to be amended
§130c
Case before High Court to be heard by not less than two judges
§130d
Decision of High Court or Supreme Court on the case stated
§130e
Appeal to Supreme Court
§130f
Hearing before Supreme Court
§131
Sums due to be paid notwithstanding reference etc
§131a
Exclusion of time taken for copy
§131b
Transfer of certain pending proceedings and transitional provisions
§131ba
Appeal not to be filed in certain cases
§131c
Definitions
§132
False declaration, false documents,etc
§133
Obstruction of officer of customs
§134
Refusal to be X-rayed
§135
Evasion of duty or prohibitions
§135a
Preparation
§135b
Power of court to publish name, place of business etc of persons convicted under the Act
§136
Offences by officers of customs
§137
Cognizance of offences
§138
Offences to be tried summarily
§138a
Presumption of culpable mental state
§138b
Relevancy of statements under certain circumstances
§138c
Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
§139
Presumption as to documents in certain cases
§140
Offences by companies
§140a
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
§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
§143
Power to allow import or export on execution of bonds in certain cases
§143a
Omitted []****
§143aa
Power to simplify or provide different procedure etc to facilitate trade
§144
Power to take samples
§145
Owner etc to perform operations incidental to compliance with customs law
§146a
Appearance by authorised representative
§147
Liability of principal and agent
§148
Liability of agent appointed by the person in charge of a conveyance
§149
Amendment of documents
§150
Procedure for sale of goods and application of sale proceeds
§151
Certain officers required to assist officers of customs
§151a
Instructions to officers of customs
§151b
Reciprocal arrangement for exchange of information facilitating trade
§152
Delegation of powers
§153
Modes for service of notice order etc
§154
Correction of clerical errors etc
§154a
Rounding off of duty etc
§154ac
The Board may notify a common portal, to be called the Common Customs Electronic Portal, for facilitating registration
§154b
Publication of information respecting persons in certain cases
§155
Protection of action taken under the Act
§156
General power to make rules
§157
General power to make regulations
§158
Provisions with respect to rules and regulations
§159
Rules, certain notifications and orders to be laid before Parliament
§159a
Effect of amendments etc of rules regulations, notifications or orders
§160
Repeal and savings
§161
Removal of difficulties
§schedule_160
Schedule
R1
Short title and commencement
R2
Definitions
R3
Passenger arriving from countries other than Nepal, Bhutan or Myanmar
R4
Passenger arriving from Nepal, Bhutan or Myanmar
R5
Jewellery
R6
Transfer of residence
R7
Currency
R8
Provisions regarding unaccompanied baggage
R9
Application of these rules to members of the crew
R1
Short title, commencement and application
R2
Definitions
R3
Preferential tariff claim
R4
Origin related information to be possessed by importer
R5
Requisition of information from the importer
R6
Verification request
R7
Identical goods
R8
Miscellaneous
R1
Short title and commencement
R2
Definitions
R3
Drawback
R4
Revision of rates
R5
Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback
R6
Cases where amount or rate of drawback has not been determined
R7
Cases where amount or rate of drawback determined is low
R8
Cases where no amount or rate of drawback is to be determined
R9
Power to require submission of information and documents
R10
0
R11
Procedure for claiming drawback on goods exported by post
R12
Statement/Declaration to be made on exports other than by Post
R13
Manner and time for claiming drawback on goods exported other than by post
R14
Payment of drawback and interest
R15
Supplementary claim
R16
Repayment of erroneous or excess payment of drawback and interest
R17
Power to relax
R18
Repeal and saving
R1
Short title and commencement
R2
Application
R3
Registration
R4
Application by the manufacturer to obtain the benefit
R5
Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]
R6
Procedure to be followed by the [Assistant Commissioner of Central Excise or
R7
Manufacturer to give information regarding receipt of the imported goods and maintain records
R8
Recovery of duty in certain case
R1
Short title and commencement
R2
Definitions
R3
Publication of names and other particulars of persons
R4
Publications under rule 3 to be made after the specified period
R1
Short title and commencement
R2
Definitions
R3
Form and manner of application
R4
Disclosure of information in the application for settlement of cases
R5
Manner of Provisional Attachment of Property
R6
Fee for copies of reports
R1
Short title and commencement
R2
Application
R3
Definitions
R4
Determination of Origin
R5
Claim at the time of importation
R1
Short title and commencement
R2
Definitions
R3
Originating Goods
R4
Goods not Wholly Produced or Obtained
R5
Wholly Obtained or Produced Goods
R6
Accumulation
R7
Calculation of Qualifying Value Content
R8
Minimal Operations
R9
De Minimis
R10
0
R11
Treatment of Packing Materials
R12
Accessories, Spare Parts and Tools
R13
Indirect Materials
R14
Fungible Goods
R15
Consignment
R16
Certificate of Origin
R17
Certification Procedures
R18
Application for Certificate of Origin
R19
Non-Party Invoicing
R20
0
R21
Claims for Preferential Tariff Treatment
R22
Record Keeping Requirements
R23
Waiver of Certificate of Origin
R24
Obligations of Exporter or Producer
R25
Post Importation Claim for Preferential Tariff
R26
Verification of Origin
R27
Procedure for Verification
R28
Denial of Preferential Tariff Treatment
R29
Temporary Suspension of Preferential Treatment
R30
0
R31
Goods in Transport or Storage
R32
Minor Discrepancies or Errors
R1
Short title and commencement
R2
Application
R3
Definitions
R4
Produce or manufacture of a country
R5
Imports by post
R1
Short title and commencement
R2
Definitions
R3
Appointment of Director General (Safeguard)
R4
Duties of the Director General
R5
Initiation of Investigation
R6
Principles Governing Investigations
R7
Confidential information
R8
Determination of serious injury or threat of serious injury
R9
Preliminary findings
R10
0
R11
Final findings
R12
Levy of duty
R13
Imposition of duty on non-discriminatory basis
R14
Date of commencement of duty
R15
Refund of duty
R16
Duration
R17
Liberalization of duty
R18
Review
R1
Short title and commencement
R2
Definitions
R3
Appointment of designated authority
R4
Duties of the designated authority
R5
Initiation of investigation
R6
Principles governing investigations
R7
Confidential information
R8
Accuracy of the information
R9
Investigation in the territory of other specified countries
R10
0
R11
Determination of injury
R12
Preliminary findings
R13
Levy of provisional duty
R14
Termination of investigation
R15
Suspension or termination of investigation on price undertaking
R16
Disclosure of information
R17
Final findings
R18
Levy of duty
R19
Imposition of duty on non-discriminatory basis
R20
0
R21
Refund of duty
R22
Margin of dumping, for exporters not originally investigated
R23
Review
R24
Dumping causing injury to a third country
R25
Circumvention of anti-dumping duty
R26
Initiation of investigation to determine circumvention
R27
Determination of circumvention
R28
Review of circumvention
R29
Anti-absorption review
R30
0
R31
Determination of Absorption
R1
Short title and commencement
R2
Definitions
R3
Appointment of designated authority
R4
Duties of the designated authority
R5
Decision as to country of origin
R6
Initiation of investigation
R7
Principles governing investigations
R8
Confidential informations
R9
Accuracy of the information
R10
0
R11
Nature of subsidy
R12
Calculation of the amount of the countervailable subsidy
R13
Determination of injury
R14
Preliminary findings
R15
Levy of provisional duty
R16
Termination of investigation
R17
Suspension or termination of investigation on acceptance of price undertaking
R18
Disclosure of information
R19
Final findings
R20
0
R21
Imposition of duty on non-discriminatory basis
R22
Date of commencement of duty
R23
Refund of duty
R24
Review
R25
Circumvention of countervailing duties
R26
Initiation of investigation to determine circumvention
R27
Determination of circumvention
R28
Review of circumvention
R29
Anti-absorption review
R30
0
R31
Determination of Absorption
R1
Short title and commencement
R2
Definitions
R3
Appointment of Director General (Specific Safeguard)
R4
Duties of the Director General
R5
Initiation of investigation
R6
Principles Governing Investigations
R7
Confidential information
R8
Determination of "market disruption" or "threat of market disruption"
R9
Preliminary findings
R10
0
R11
Final findings
R12
Levy of duty
R13
Imposition of duty on non-discriminatory basis
R14
Date of commencement of duty
R15
Refund of duty
R16
Duration
R17
Review
R1
Short title, commencement and application
R2
Definitions
R3
Determination of the method of valuation
R4
Determination of export value by comparison
R5
Computed value method
R6
Residual method
R7
Declaration by the exporter
R8
Rejection of declared value
R1
Short title, commencement and application
R2
Definitions
R3
Determination of the method of valuation
R4
Transaction value of identical goods
R5
Transaction value of similar goods
R6
Determination of value where value can not be determined under rules 3, 4 and 5
R7
Deductive value
R8
Computed value
R9
Residual method
R10
0
R11
Declaration by the importer
R12
Rejection of declared value
R13
Interpretative notes
R1
Short title and commencement
R2
Definitions
R3
Application
R4
Payment of Duty
R5
Manner of payment
R6
Deferred payment not to apply in certain cases
R7
Exemption in respect of certain goods
R1
Short title
R2
Application by importer or agent
R3
Applicant to provide the ingredients for denaturation
R4
Denaturation under Customs Supervision
R5
Drawal of samples for test
R6
Test of samples
R7
Re-denaturation
R8
Appeal for re-test
R9
Fees for test and re-test
R10
0
R11
Disposal of remnants
R1
Short title, commencement and application
R2
Definitions
R3
Formalities to be observed at the time of clearance of the goods
R4
Permission for the sale or disposal of the goods
R5
Recovery of goods sold or disposed of to non-privileged persons
R6
Sale or disposal of goods to privileged person
R7
Powers of [Principal Commissioner or Commissioners]
R1
Short title and commencement
R2
Definitions
R3
Duties of the Director-General
R4
Initiation of investigation
R5
Principles governing investigations
R6
information
R7
Determinationof serious injury or threat of serious injury
R8
Preliminary findings
R9
Application of provisional safeguard measure
R10
0
R11
Application of safeguard measures
R12
Date of commencement of safeguard measures
R13
Refund of duty
R14
Duration
R15
Review
R1
Short Tile and Commencement
R2
Definitions
R3
Determination of Origin
R4
Originating Goods
R5
Wholly produced or obtained
R6
Not-wholly produced or obtained
R7
Cumulative Rule of Origin
R8
Minimal Operation and 'Processes
R9
Direct consignment
R10
0
R11
Accessories, Spare parts and Tools
R12
Indirect materials
R13
Identical and Interchangeable materials
R14
Certification of Origin
R15
Review and modification
R1
Short title
R2
Exporter to furnish information regarding Short-Export
R3
Penalty
R1
Short title
R2
Definition
R3
Particulars, etc. of statements under section 11C
R4
Particulars, etc. of transport voucher under section 11C
R5
Reasonable steps to be taken under section 11D
R6
Form, etc. of accounts to be maintained under section 11E
R7
Particulars of voucher under section 11F
R8
Particulars of the memorandum under Section 11G
R9
Particulars of notified goods
R1
Short title and commencement
R2
Publication of daily lists of imports and exports
R3
Particulars of publication
R1
Short title, extent and commencement
R2
Definition
R3
Procedure for claiming drawback on goods exported by post
R4
Statements/Declarations to be made on exports other than by post
R5
Manner and time of claiming drawback on goods exported other than by post
R6
Payment of drawback and interest
R7
Repayment of erroneous or excess payment of drawback and interest
R8
Savings
R1
Short title
R2
Definition
R3
Particulars, etc. of transport voucher under section 11K
R4
Form, etc. of accounts to be maintained under section 11L
R5
Reasonable steps to be taken under section 11M
R1
These rules may be called the Accessories (Condition)Rules, 1963
R2
Accessories of and spare parts and maintenance or repairing implements for, any article, when imported along with that article shall be chargeable at the same rate of duty as that article, if the proper officer is satisfied that in the ordinary course of trade : "
About the Customs Act, 1962 & Customs Rules
The Customs Act, 1962 is the primary legislation governing the import and export of goods in India. It empowers the Central Board of Indirect Taxes and Customs (CBIC) to levy and collect customs duties, regulate trade, and prevent smuggling. The Act covers customs valuation, assessment, drawback, warehousing, penalties, settlement, and appellate proceedings.
TaxIntelHub provides the complete text of all 269 sections of the Customs Act along with 298 rules from 26 rulebooks including Baggage Rules, Valuation Rules, Anti-Dumping Duty Rules, Drawback Rules, and more. Each provision includes amendment history showing all legislative changes since enactment.