Section 1 Short title, extent and commencement Section 2 Definitions
Section 3 Classes of officers of customs Section 4 Appointment of officers of customs Section 5 Powers of officers of Customs Section 6 Entrustment of functions of Board and customs officers on certain other officers
Chapter - III Appointment of Customs Ports, Airports, Warehousing Stations etc.
Section 7 Appointment of customs ports, airports etc. Section 8 Power to approve landing places and specify limits of customs area Section 9 Power to declare places to be warehousing stations Section 10 Appointment of boarding station
Chapter - IV Prohibitions on importation and exportation of goods
Section 11 Power to prohibit importation or exportation of goods
Chapter - IVA Detection of illegally imported goods and prevention of the disposal thereof
Section 11A Definitions Section 11B Power of Central Government to notify goods Section 11C Persons possessing notified goods to intimate the place of storage, etc. Notified Goods (Prevention of Illegal Import) Rules, 1969
Section 11D Precautions to be taken by persons acquiring notified goods Section 11E Persons possessing notified goods to maintain accounts Section 11F Sale, etc., of notified goods to be evidenced by vouchers Section 11G Sections 11C, 11E and 11F not to apply to goods in personal use
Section 11H Definitions Section 11I Power of Central Government to specify goods Section 11J Persons possessing specified goods to intimate the place of storage, etc. Section 11K Transport of specified goods to be covered by vouchers Specified Goods (Prevention of Illegal Export)
Rules, 1969
Section 11L Persons possessing specified goods to maintain accounts Section 11M Steps to be taken by persons selling or transferring any specified goods
Chapter - IV C Power to exempt from the provisions of Chapters IVA and IVB
Section 11N Power to exempt
Section 12 Dutiable goods Section 13 Duty on pilfered goods Section 14 Valuation of goods for purposes of assessment Customs Valuation (Determination of Price of
Imported Goods) Rules, 1988
Section 15 Date for determination of rate of duty and tariff valuation of imported goods Section 16 Date for determination of rate of duty and tariff valuation of export goods Section 17 Assessment of goods
Section 18 Provisional assessment of duty Customs (Provisional Duty Assessment) Regulations, 1963
Section 19 Determination of duty where goods consist of articles liable to different rates of duty Section 20 Re-importation of goods Section 21 Goods derelict, wreck, etc. Section 22 | Abatement of duty on damaged or deteriorated goods |
Section 23 | Remission of duty on lost, destroyed or abandoned goods |
Section 24 | Power to make rules for denaturing or mutilation of goods |
Section 25 Power to grant exemption from duty Section 26 Refund of export duty Section 27 Claim for refund of duty Section 27A Interest on delayed refunds Section 28 Notice for payment of duties, interest etc. Section 28A Power not to recover duties not levied or short-levied as a result of general practice Section 28AA Interest on delayed payment of duty Section 28AB Interest on delayed payment of duty in special cases Section 28B Duties collected from the buyer to be deposited with the Central Government
Section 28C Price of goods to indicate the amount of duty paid thereon Section 28D Presumption that incidence of duty has been passed on to the buyer
Chapter VA Advance Rulings
Section 28E In this Chapter, unless the context otherwise requires Section 28EF Authority for advance rulings Section 28G Vacancies, etc., not to invalidate proceedings Section 28H Application for advance ruling. Section 28I Procedure on receipt of application
Section 28J Applicability of advance ruling Section 28K Advance ruling to be void in certain circumstances Section 28L Powers of Authority Section 28M Procedure of Authority
Section 29 Arrival of vessels and aircrafts in India Section 30 Delivery of import manifest or import report
Section 31 Imported goods not to be unloaded from vessel until entry inwards granted
Section 32 Imported goods not to be unloaded unless mentioned in import manifest or import report Section 33 Unloading and loading of goods at approved places only Section 34 Goods not to be unloaded or loaded except under supervision of customs officer Section 35 Restrictions on goods being water-borne Section 36 Restrictions on unloading and loading of goods on holidays, etc. Section 37 Power to board conveyances Section 38 Power to require production of documents and ask questions Section 39 Export goods not to be loaded on vessel until entry-outwards granted Section 40 Export goods not to be loaded unless duly passed by proper officer Section 41 Delivery of export manifest or export report
Section 42 No conveyance to leave without written order Section 43 Exemption of certain classes of conveyances from certain provisions of this chapter
Chapter VII Clearance of imported goods and export goods
Section 44 Chapter not to apply to baggage and postal articles
Clearance of imported goods
Section 45 Restrictions on custody and removal of imported goods Section 46 Entry of goods for home consumption
Denaturing of Spirit Rules, 1972
Import Manifest (Aircraft) Regulations, 1976 Import Report (Form) Regulations, 1976
Export Manifest (Vessels) Regulations, 1976 Export Report (Form) Regulations, 1976
Bill of Entry (Electronic Declaration) Regulations, 1995
Bill of Entry (Forms) Regulations, 1976 ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990 Section 47 | Clearance of goods for home consumption |
Section 48 | Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after |
| unloading |
Section 49 | Storage of imported goods in warehouse pending clearance |
Section 50 | Entry of goods for exportation |
Section 51 | Clearance of goods for exportation |
Chapter VIII | Goods in Transit |
Section 52 | Chapter not to apply to baggage, postal articles and stores |
Section 53 | Transit of certain goods without payment of duty |
Section 54 | Transhipment of certain goods without payment of duty |
Section 55 | Liability of duty on goods transited under section 53 or transhipped under section 54 |
Section 56 | Transportation of certain classes of goods subject to prescribed conditions |
Chapter IX | Warehousing |
Section 57 | Appointing of public warehouses |
Section 58 | Licensing of private warehouses |
Section 59 | Warehousing bond |
Section 59A | Omitted |
Section 60 | Permission for deposit of goods in a warehouse |
Section 61 | Period for which goods may remain warehoused |
Section 62 | Control over warehoused goods |
Section 63 | Payment of rent and warehouse charges |
Section 64 | Owner's right to deal with warehoused goods |
Section 65 | Manufacture and other operations in relation to goods in a warehouse |
Section 66 | Power to exempt imported materials used in the manufacture of goods in warehouse |
Section 67 | Removal of goods from one warehouse to another |
Section 68 | Clearance of warehoused goods for home consumption |
Section 69 | Clearance of warehoused goods for exportation |
Section 70 | Allowance in case of volatile goods |
Section 71 | Goods not to be taken out of warehouse except as provided by this act |
Section 72 | Goods improperly removed from warehouse, etc. |
Section 73 | Cancellation and return of warehousing bond |
Chapter X | Drawback |
Section 74 | Drawback allowable on re-export of duty-paid goods |
Section 75 | Drawback on imported materials used in the manufacture of goods which are exported |
Section 75A | Interest on drawback |
Section 76 | Prohibition and regulation of drawback in certain cases |
Chapter X A | Special Provisions relating to Special Economic Zone |
Section 75A | Notification of special economic zone |
Section 75B | Application of provisions |
Section 75C | Establishment and control |
Section 75D | Admission of goods. |
Section 75E | Exemption from duties of customs |
Section 75F | Levy of duties of customs |
Section 75G | Authorised operations |
Section 75H | Goods utilised within a special economic zone |
Section 75I | Drawback on goods admitted to a special economic zone |
Shipping Bill and Bill of Export (Form) Regulations, 1991
Goods Imported (Conditions of Transshipment) Regulations, 1995
Shipping Bill and Bill of Export (Form) Regulations, 1991