The Customs Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 81 Regulations in respect of baggage.
The Board may make regulations,--
(a) providing for the manner of declaring the contents of any baggage;
(b) providing for the custody, examination, assessment to duty and clearance of baggage;
(c) providing for the transit or transhipment of baggage from one customs station to another or to a place outside India.
(a) providing for the manner of declaring the contents of any baggage;
(b) providing for the custody, examination, assessment to duty and clearance of baggage;
(c) providing for the transit or transhipment of baggage from one customs station to another or to a place outside India.
Section 82 Omitted..
[Label or declaration accompanying goods to be treated as entry.] Omitted by the Finance Act, 2017 (7 of 2017), s. 104 (w.e.f. 31-3-2017).
Section 83 Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
83. Rate of duty and tariff valuation in respect of goods imported or exported by 1[post or courier].--(1) The rate of duty and tariff value, if any, applicable to any goods imported by 1[post or courier] shall be the rate and valuation in force on the date on which the 2[postal authorities or the authorised courier] present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon:
Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any goods exported by 1[post or courier] shall be the rate and valuation in force on the date on which the exporter delivers such goods to the 2[postal authorities or the authorised courier] for exportation.
Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any goods exported by 1[post or courier] shall be the rate and valuation in force on the date on which the exporter delivers such goods to the 2[postal authorities or the authorised courier] for exportation.
1. Subs. by Act 13 of 2018, s. 88, for "post" (w.e.f. 28-3-2018).
2. Subs. by s. 88, ibid., for "postal authorities" (w.e.f. 28-3-2018).
2. Subs. by s. 88, ibid., for "postal authorities" (w.e.f. 28-3-2018).
Section 84 Regulations regarding goods imported or to be exported by post or courier.
Regulations regarding goods imported or to be exported by 1[post or courier].--The Board may make regulations providing for--
2[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1[post or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by 1[post or courier];
(c) the transit or transhipment of goods imported by 1[post or courier], from one customs station to another or to a place outside India.
2[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1[post or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by 1[post or courier];
(c) the transit or transhipment of goods imported by 1[post or courier], from one customs station to another or to a place outside India.
1. Subs. by s. 89, ibid., for "post" (w.e.f. 28-3-2018).
2. Subs. by Act 7 of 2017, s. 105, for clause (a) (w.e.f. 31-3-2017).
2. Subs. by Act 7 of 2017, s. 105, for clause (a) (w.e.f. 31-3-2017).
Section 85 Stores may be allowed to be warehoused without assessment to duty
Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the proper officer may permit the goods to be warehoused without the goods being assessed to duty.
Section 86 Transit and transhipment of stores.
(1) Any stores imported in a vessel or aircraft may, without payment of duty, remain on board such vessel or aircraft while it is in India.
(2) Any stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90.
(2) Any stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90.
Section 87 Imported stores may be consumed on board a foreign-going vessel or aircraft.
Any imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may, without payment of duty, be consumed thereon as stores during the period such vessel or aircraft is a foreigngoing vessel or aircraft.
Section 88 Application of section 69 and Chapter X to stores.
The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that--
(a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft as stores, sub-section (1) of section 74 shall have effect as if for the words "ninety-eight per cent", the words "the whole" were substituted.
(a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft as stores, sub-section (1) of section 74 shall have effect as if for the words "ninety-eight per cent", the words "the whole" were substituted.
Section 89 Stores to be free of export duty
Goods produced or manufactured in India and required as stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities as the proper officer may determine, having regard to the size of the vessel or aircraft, the number of passengers and crew and the length of the voyage or journey on which the vessel or aircraft is about to depart.
Section 90 Concessions in respect of imported stores for the Navy
(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) as they apply to other goods, subject to the modifications that--
(a) for the words "exported to any place outside India" or the word "exported" wherever they occur, the words "taken on board a ship of the Indian Navy" shall be substituted;
(b) for the words "ninety-eight per cent". in sub-section (1) of section 74, the words "the whole" shall be substituted.
(3) The stores referred to in sub-sections (1) and (2) are the following:--
(a) stores for the use of a ship of the Indian Navy;
(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.
(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) as they apply to other goods, subject to the modifications that--
(a) for the words "exported to any place outside India" or the word "exported" wherever they occur, the words "taken on board a ship of the Indian Navy" shall be substituted;
(b) for the words "ninety-eight per cent". in sub-section (1) of section 74, the words "the whole" shall be substituted.
(3) The stores referred to in sub-sections (1) and (2) are the following:--
(a) stores for the use of a ship of the Indian Navy;
(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.
Section 91 Chapter not to apply to baggage and stores.
The provisions of this Chapter shall not apply to baggage and stores.
Section 92 Entry of coastal goods.
(1) The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form.
(2) Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.
(2) Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.
Section 93 Coastal goods not to be loaded until bill relating thereto is passed, etc.
The master of a vessel shall not permit the loading of any coastal goods on the vessel until a bill relating to such goods presented under section 92 has been passed by the proper officer and has been delivered to the master by the consignor.
Section 94 Clearance of coastal goods at destination.
(1) The master of a vessel carrying any coastal goods shall carry on board the vessel all bills relating to such goods delivered to him under section 93 and shall, immediately on arrival of the vessel at any customs or coastal port, deliver to the proper officer of that port all bills relating to the goods which are to be unloaded at that port.
(2) Where any coastal goods are unloaded at any port, the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1).
(2) Where any coastal goods are unloaded at any port, the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1).
Section 95 Master of a coasting vessel to carry an advice book.
(1) The master of every vessel carrying coastal goods shall be supplied by the Customs authorities with a book to be called the "advice book".
(2) The proper officer at each port of call by such vessel shall make such entries in the advice book as he deems fit, relating to the goods loaded on the vessel at that port.
(3) The master of every such vessel shall carry the advice book on board the vessel and shall on arrival at each port of call deliver it to the proper officer at that port for his inspection.
(2) The proper officer at each port of call by such vessel shall make such entries in the advice book as he deems fit, relating to the goods loaded on the vessel at that port.
(3) The master of every such vessel shall carry the advice book on board the vessel and shall on arrival at each port of call deliver it to the proper officer at that port for his inspection.
Section 96 Loading and unloading of coastal goods at customs port or coastal port only.
No coastal goods shall be loaded on, or unloaded from, any vessel at any port other than a customs port or a coastal port appointed under section 7 for the loading or unloading of such goods.
Section 97 No coasting vessel to leave without written order.
(1) The master of a vessel which has brought or loaded any coastal goods at a customs or coastal port shall not cause or permit the vessel to depart from such port until a written order to that effect has been given by the proper officer.
(2) No such order shall be given until--
(a) the master of the vessel has answered the questions put to him under section 38;
(b) all charges and penalties due in respect of that vessel or from the master thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(c) the master of the vessel has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(d) the provisions of this Chapter and any rules and regulations relating to coastal goods and vessels carrying coastal goods have been complied with.
(2) No such order shall be given until--
(a) the master of the vessel has answered the questions put to him under section 38;
(b) all charges and penalties due in respect of that vessel or from the master thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(c) the master of the vessel has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(d) the provisions of this Chapter and any rules and regulations relating to coastal goods and vessels carrying coastal goods have been complied with.
Section 98 Application of certain provisions of this Act to coastal goods, etc.
(1) Sections 33, 34 and 36 shall, so far as may be, apply to coastal goods as they apply to imported goods or export goods.
(2) Sections 37 and 38 shall, so far as may be, apply to vessels carrying coastal goods as they apply to vessels carrying imported goods or export goods.
(3) The Central Government may, by notification in the Official Gazette, direct that all or any of the other provisions of Chapter VI and the provisions of section 45 shall apply to coastal goods or vessels carrying coastal goods subject to such exceptions and modifications as may be specified in the notification.
(2) Sections 37 and 38 shall, so far as may be, apply to vessels carrying coastal goods as they apply to vessels carrying imported goods or export goods.
(3) The Central Government may, by notification in the Official Gazette, direct that all or any of the other provisions of Chapter VI and the provisions of section 45 shall apply to coastal goods or vessels carrying coastal goods subject to such exceptions and modifications as may be specified in the notification.
Section 98A Power to relax.
1[98A. Power to relax.--If the Central Government is satisfied that it is necessary in the public interest so to do it may, by notification in the Official Gazette, exempt generally, either absolutely or subject to such conditions as may be specified in the notification, coastal goods or vessels carrying coastal goods from all or any of the provisions of this Chapter.]
1. Ins. by Act 22 of 1995, s. 64 (w.e.f. 26-5-1995).
Section 99 Power to make rules in respect of coastal goods and coasting vessels.
The Central Government may make rules for--
(a) preventing the taking out of India of any coastal goods the export of which is dutiable or prohibited under this Act or any other law for the time being in force;
(b) preventing, in the case of a vessel carrying coastal goods as well as imported or export goods, the substitution of imported or export goods by coastal goods.
(a) preventing the taking out of India of any coastal goods the export of which is dutiable or prohibited under this Act or any other law for the time being in force;
(b) preventing, in the case of a vessel carrying coastal goods as well as imported or export goods, the substitution of imported or export goods by coastal goods.