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Act52
Enacted 1962

The Customs Act, 1962

In force 285 sections Finance

An Act to consolidate and amend the law relating to Customs.

Act 52 of 1962 Enacted 13 Dec 1962 In force 01 Feb 1963 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1962

Preamble

THE CUSTOMS ACT, 1962*

ACT NO. 52 OF 19621

[13th December, 1962] An Act to consolidate and amend the law relating to Customs.

BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:--

What this Act covers

Summary of the Customs Act, 1962

Objectives of the Act

• To regulate the import and export of goods into and out of India.

• To provide for the levy, assessment, and collection of customs duties.

• To prevent smuggling and customs-related offences.

• To facilitate legitimate international trade while ensuring compliance with customs laws.

• To protect the economic interests and security of the country.

Key Provisions

• Levy and Collection of Customs Duty: The Act provides for the assessment, levy, and collection of customs duties on imported and exported goods in accordance with the applicable tariff laws.

• Import and Export Procedures: It prescribes procedures for the arrival, clearance, warehousing, transit, transhipment, and export of goods through customs stations.

• Powers of Customs Officers: Customs officers are empowered to inspect, search, seize, detain, and confiscate goods, conveyances, and documents, and to arrest persons involved in customs offences where authorized by law.

• Warehousing: The Act provides for the storage of imported goods in bonded warehouses without immediate payment of duty, subject to prescribed conditions.

• Confiscation and Penalties: Goods imported or exported in violation of the Act may be confiscated, and penalties may be imposed on persons responsible for contraventions.

• Adjudication and Appeals: The Act establishes procedures for adjudication of customs disputes and provides for appeals against orders of customs authorities before appellate forums and courts.

• Search, Seizure, and Investigation: It confers investigative powers on customs authorities to detect and prevent smuggling and other customs violations.

• Rule-making Power: The Central Government is empowered to make rules, and the CBIC may issue regulations and notifications for implementing the Act.

Sections

Type to filter. 285 sections.

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Classes of officers of customs
  4. 4Appointment of officers of customs
  5. 5Powers of officers of customs
  6. 6Entrustment of functions of Board and customs officers on certain other officers
  7. 7Appointment of customs ports, airports, etc
  8. 8Power to approve landing places and specify limits of customs area
  9. 9[Omitted.]
  10. 10Appointment of boarding stations
  11. 11Power to prohibit importation or exportation of goods
  12. 11ADefinitions
  13. 11BPower of Central Government to notify goods
  14. 11CPersons possessing notified goods to intimate the place of storage, etc
  15. 11DPrecautions to be taken by persons acquiring notified goods
  16. 11EPersons possessing notified goods to maintain accounts
  17. 11FSale, etc., of notified goods to be evidenced by vouchers
  18. 11GSections 11C, 11E and 11F not to apply to goods in personal use
  19. 11HDefinitions
  20. 11IPower of Central Government to specify goods
  21. 11JPersons possessing specified goods to intimate the place of storage, etc
  22. 11KTransport of specified goods to be covered by vouchers
  23. 11LPersons possessing specified goods to maintain accounts
  24. 11MSteps to be taken by persons selling or transferring any specified goods
  25. 11NPower to exempt
  26. 12Dutiable goods
  27. 13Duty on pilfered goods
  28. 14Valuation of goods
  29. 15Date for determination of rate of duty and tariff valuation of imported goods
  30. 16Date for determination of rate of duty and tariff valuation of export goods
  31. 17Assessment of duty
  32. 18Provisional assessment of duty
  33. 19Determination of duty where goods consist of articles liable to different rates of duty
  34. 20Re-importation of goods
  35. 21Goods derelict, wreck, etc
  36. 22Abatement of duty on damaged or deteriorated goods
  37. 23Remission of duty on lost, destroyed or abandoned goods
  38. 24Power to make rules for denaturing or mutilation of goods
  39. 25Power to grant exemption from duty
  40. 25AInward processing of goods
  41. 25BOutward processing of goods
  42. 26Refund of export duty in certain cases
  43. 26ARefund of import duty in certain cases
  44. 27Claim for refund of duty
  45. 27AInterest on delayed refunds
  46. 28Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
  47. 28APower not to recover duties not levied or short-levied as a result of general practice
  48. 28AAInterest on delayed payment of duty
  49. 28AAARecovery of duties in certain cases
  50. 28BDuties collected from the buyer to be deposited with the Central Government
  51. 28BAProvisional attachment to protect revenue in certain cases
  52. 28BB28BB. Time limit for completion of certain actions
  53. 28CPrice of goods to indicate the amount of duty paid thereon
  54. 28DPresumption that incidence of duty has been passed on to the buyer
  55. 28EDefinitions
  56. 28EACustoms Authority for Advance Rulings
  57. 28FAuthority for advance rulings
  58. 28G[Omitted.]
  59. 28HApplication for advance ruling
  60. 28IProcedure on receipt of application
  61. 28JApplicability of advance ruling
  62. 28KAdvance ruling to be void in certain circumstances
  63. 28KAAppeal
  64. 28LPowers of Authority
  65. 28MProcedure for Authority
  66. 29Arrival of vessels and aircrafts in India
  67. 30Delivery of arrival manifest or import manifest or import report
  68. 30APassenger and crew arrival manifest and passenger name record information
  69. 31Imported goods not to be unloaded from vessel until entry inwards granted
  70. 32Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
  71. 33Unloading and loading of goods at approved places only
  72. 34Goods not to be unloaded or loaded except under supervision of customs officer
  73. 35Restrictions on goods being water-borne
  74. 36Restrictions on unloading and loading of goods on holidays, etc
  75. 37Power to board conveyances
  76. 38Power to require production of documents and ask questions
  77. 39Export goods not to be loaded on vessel until entry-outwards granted
  78. 40Export goods not to be loaded unless duly passed by proper officer
  79. 41Delivery of departure manifest or export manifest or export report
  80. 41APassenger and crew departure manifest and passenger name record information
  81. 42No conveyance to leave without written order
  82. 43Exemption of certain classes of conveyances from certain provisions of this Chapter
  83. 44Chapter not to apply to baggage and postal articles
  84. 45Restrictions on custody and removal of imported goods
  85. 46Entry of goods on importation
  86. 47Clearance of goods for home consumption
  87. 48Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
  88. 49Storage of imported goods in warehouse pending clearance
  89. 50Entry of goods for exportation
  90. 51Clearance of goods for exportation
  91. 51APayment of duty, interest, penalty, etc
  92. 52Chapter not to apply to baggage, postal articles and stores
  93. 53Transit of certain goods without payment of duty
  94. 54Transhipment of certain goods without payment of duty
  95. 55Liability of duty on goods transited under section 53 or transhipped under section 54
  96. 56Transport of certain classes of goods subject to prescribed conditions
  97. 57Licensing of public warehouses
  98. 58Licensing of private warehouses
  99. 58ALicensing of special warehouses
  100. 58BCancellation of licence
  101. 59Warehousing bond
  102. 59A[Omitted.]
  103. 60Permission for removal of goods for deposit in warehouse
  104. 61Period for which goods may remain warehoused
  105. 62[Omitted.]
  106. 63[Omitted.]
  107. 64Owner’s right to deal with warehoused goods
  108. 65Manufacture and other operations in relation to goods in a warehouse
  109. 66Power to exempt imported materials used in the manufacture of goods in warehouse
  110. 67Removal of goods from one warehouse to another
  111. 68Clearance of warehoused goods for home consumption
  112. 69Clearance of warehoused goods for export
  113. 70Allowance in case of volatile goods
  114. 71Goods not to be taken out of warehouse except as provided by this Act
  115. 72Goods improperly removed from warehouse, etc
  116. 73Cancellation and return of warehousing bond
  117. 73ACustody and removal of warehoused goods
  118. 74Drawback allowable on re-export of duty-paid goods
  119. 75Drawback on imported materials used in the manufacture of goods which are exported
  120. 75AInterest on drawback
  121. 76Prohibition and regulation of drawback in certain cases
  122. 76AOmitted
  123. 76BOmitted
  124. 76COmitted
  125. 76DOmitted
  126. 76EOmitted
  127. 76FOmitted
  128. 76GOmitted
  129. 76HOmitted
  130. 76IOmitted
  131. 76JOmitted
  132. 76KOmitted
  133. 76LOmitted
  134. 76MOmitted
  135. 76NOmitted
  136. 77Declaration by owner of baggage
  137. 78Determination of rate of duty and tariff valuation in respect of beggage
  138. 79Bona fide baggage exempted from duty
  139. 80Temporary detention of baggage
  140. 81Regulations in respect of baggage
  141. 82Omitted
  142. 83Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
  143. 84Regulations regarding goods imported or to be exported by post or courier
  144. 85Stores may be allowed to be warehoused without assessment to duty
  145. 86Transit and transhipment of stores
  146. 87Imported stores may be consumed on board a foreign-going vessel or aircraft
  147. 88Application of section 69 and Chapter X to stores
  148. 89Stores to be free of export duty
  149. 90Concessions in respect of imported stores for the Navy
  150. 91Chapter not to apply to baggage and stores
  151. 92Entry of coastal goods
  152. 93Coastal goods not to be loaded until bill relating thereto is passed, etc
  153. 94Clearance of coastal goods at destination
  154. 95Master of a coasting vessel to carry an advice book
  155. 96Loading and unloading of coastal goods at customs port or coastal port only
  156. 97No coasting vessel to leave without written order
  157. 98Application of certain provisions of this Act to coastal goods, etc
  158. 98APower to relax
  159. 99Power to make rules in respect of coastal goods and coasting vessels
  160. 99AAudit
  161. 99BVerification of identity and compliance thereof
  162. 100Power to search suspected persons entering or leaving India, etc
  163. 101Power to search suspected persons in certain other cases
  164. 102Persons to be searched may require to be taken before gazetted officer of customs or magistrate
  165. 103Power to screen or X-ray bodies of suspected persons for detecting secreted goods
  166. 104Power to arrest
  167. 105Power to search premises
  168. 106Power to stop and search conveyances
  169. 106APower to inspect
  170. 107Power to examine persons
  171. 108Power to summon persons to give evidence and produce documents
  172. 108AObligation to furnish information
  173. 108BPenalty for failure to furnish information return
  174. 109Power to require production of order permitting clearance of goods imported by land
  175. 109APower to undertake controlled delivery
  176. 110Seizure of goods, documents and things
  177. 110AProvisional release of goods, documents and things seized pending adjudication
  178. 110AAAction subsequent to inquiry, investigation or audit or any other specified purpose
  179. 111Confiscation of improperly imported goods, etc
  180. 112Penalty for improper importation of goods, etc
  181. 113Confiscation of goods attempted to be improperly exported, etc
  182. 114Penalty for attempt to export goods improperly, etc
  183. 114APenalty for short-levy or non-levy of duty in certain cases
  184. 114AAPenalty for use of false and incorrect material
  185. 114ABPenalty for obtaining instrument by fraud, etc
  186. 114ACPenalty for fraudulent utilisation of input tax credit for claiming refund
  187. 115Confiscation of conveyances
  188. 116Penalty for not accounting for goods
  189. 117Penalties for contravention, etc., not expressly mentioned
  190. 118Confiscation of packages and their contents
  191. 119Confiscation of goods used for concealing smuggled goods
  192. 120Confiscation of smuggled goods notwithstanding any change in form, etc
  193. 121Confiscation of sale-proceeds of smuggled goods
  194. 122Adjudication of confiscations and penalties
  195. 122AAdjudication Procedure
  196. 123Burden of proof in certain cases
  197. 124Issue of show cause notice before confiscation of goods, etc
  198. 125Option to pay fine in lieu of confiscation
  199. 126On confiscation, property to vest in Central Government
  200. 127Award of confiscation or penalty by customs officers not to interfere with other punishments
  201. 127ADefinitions
  202. 127BApplication for settlement of cases
  203. 127CProcedure on receipt of an application under section 127B
  204. 127DPower of Settlement Commission to order provisional attachment to protect revenue
  205. 127EOmitted
  206. 127FPower and procedure of Settlement Commission
  207. 127GInspection, etc., of reports
  208. 127HPower of Settlement Commission to grant immunity from prosecution and penalty
  209. 127IPower of Settlement Commission to send a case back to the proper officer
  210. 127JOrder of Settlement to be conclusive
  211. 127KRecovery of sums due under order of settlement
  212. 127LBar on subsequent application for settlement in certain cases
  213. 127MProceedings before Settlement Commission to be judicial proceedings
  214. 127MAOmitted
  215. 127NApplications of certain provisions of Central Excise Act
  216. 128Appeals to Commissioner (Appeals)
  217. 128AProcedure in appeal
  218. 129Appellate Tribunal
  219. 129AAppeals to the Appellate Tribunal
  220. 129BOrders of Appellate Tribunal
  221. 129CProcedure of Appellate Tribunal
  222. 129DPowers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
  223. 129DAPowers of revision of Board or Collector of Customs in certain cases
  224. 129DDRevision by Central Government
  225. 129EDeposit of certain percentage of duty demanded or penalty imposed before filing appeal
  226. 129EEInterest on delayed refund of amount deposited under section 129E
  227. 130Appeal to High Court
  228. 130AApplication to High Court
  229. 130BPower of High Court or Supreme Court to require statement to be amended
  230. 130CCase before High Court to be heard by not less than two judges
  231. 130DDecision of High Court or Supreme Court on the case stated
  232. 130EAppeal to Supreme Court
  233. 130FHearing before Supreme Court
  234. 131Sums due to be paid notwithstanding reference, etc
  235. 131AExclusion of time taken for copy
  236. 131BTransfer of certain pending proceedings and transitional provisions
  237. 131BAAppeal not to be filed in certain cases
  238. 131CDefinitions
  239. 132False declaration, false documents, etc
  240. 133Obstruction of officer of customs
  241. 134Refusal to be X-rayed
  242. 135Evasion of duty or prohibitions
  243. 135APreparation
  244. 135AAProtection of data
  245. 135BPower of court to publish name, place of business, etc., of persons convicted under the Act
  246. 136Offences by officers of customs
  247. 137Cognizance of offences
  248. 138Offences to be tried summarily
  249. 138APresumption of culpable mental state
  250. 138BRelevancy of statements under certain circumstances
  251. 138CAdmissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
  252. 139Presumption as to documents in certain cases
  253. 140Offences by companies
  254. 140AApplication of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
  255. 141Conveyances and goods in a customs area subject to control of officers of customs
  256. 142Recovery of sums due to Government
  257. 142ALiability under Act to be first charge
  258. 143Power to allow import or export on execution of bonds in certain cases
  259. 143AOmitted
  260. 143AAPower to simplify or provide different procedure, etc., to facilitate trade
  261. 144Power to take samples
  262. 145Owner, etc., to perform operations incidental to compliance with customs law
  263. 146Licence for Customs brokers
  264. 146AAppearance by authorised representative
  265. 147Liability of principal and agent
  266. 148Liability of agent appointed by the person in charge of a conveyance
  267. 149Amendment of documents
  268. 150Procedure for sale of goods and application of sale proceeds
  269. 151Certain officers required to assist officers of customs
  270. 151AInstructions to officers of customs
  271. 151BReciprocal arrangement for exchange of information facilitating trade
  272. 152Delegation of powers
  273. 153Modes for service of notice, order, etc
  274. 154Correction of clerical errors, etc
  275. 154ARounding off of duty, etc
  276. 154BPublication of information respecting persons in certain cases
  277. 154CCommon Customs Electronic Portal
  278. 155Protection of action taken under the Act
  279. 156General power to make rules
  280. 157General power to make regulations
  281. 158Provisions with respect to rules and regulations
  282. 159Rules, certain notifications and orders to be laid before Parliament
  283. 159AEffect of amendments, etc., of rules, regulations, notifications or orders
  284. 160Repeal and savings
  285. 161Removal of difficulties

Schedules

This Act has 1 schedule. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.

Rules made under this Act

40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

  • 01/2026-Customs (N.T) — Fixation of Tariff Value for Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 01/2026-Customs — Seeks to amend five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 20242026
  • 02/2026-Customs (N.T) — Notification of Bhogapuram International Airport u/s. 7(1)(a) of Customs Act, 1962" and it was issued under Section 7(1)(a) of Customs Act, 1962.2026
  • 02/2026-Customs — Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty relatedchanges2026
  • 03/2026-Customs (N.T) — The Customs and Central Excise Duties Drawback (Amendment) Rules, 2026.2026
  • 03/2026-Customs — Seeks to further amend notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items2026
  • 04/2026-Customs (N.T) — Amendment in Notification No. 24/2023 – Customs (N. T) dated 1st April 20232026
  • 04/2026-Customs — Seeks to amend Notification No. 26/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026.2026
  • 05/2026-Customs (N.T) — Amendment in notification No. 25/2023 – Customs (N. T) dated 1st April, 20232026
  • 05/2026-Customs — Seeks to rescind Notification No. 11/2004-Customs dated 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026.2026
  • 06/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.2026
  • 06/2026-Customs — Seeks to amend List 14 to TABLE I of notification No. 45/2025-Customs dated 24.10.2025 to bring it in congruence with updated Appendix 4B of Handbook of Procedure, 2023.2026
  • 07/2026-Customs (N.T) — Postal Export(Electronic Declaration and Processing) Amendment Regulations, 20262026
  • 07/2026-Customs — Seeks to exempt imports of Aviation Turbine Fuel from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of Customs Tariff Act as is equivalent to the amount of Special Additional Excise Duty2026
  • 08/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 08/2026-Customs — Seeks to further amend notification 45/2017-Customs dated 30.06.20172026
  • 09/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 09/2026-Customs — Seeks to amend notification no. 22/2022-Customs to notify the fifth tranche of tariff concessions under India-UAE CEPA.2026
  • 10/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 10/2026-Customs — Seeks to amend notification no. 25/2021-Customs to notify the sixth tranche of tariff concessions under India-Mauritius CECPA.2026
  • 11/2026-Customs (NT) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 11/2026-Customs — Seeks to implement special one-time relief window for clearance of manufactured goods from Special Economic Zones (SEZs) to the Domestic Tariff Area (DTA) at concessional rates of customs duty2026
  • 12/2026-Customs (NT) — Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.2026
  • 12/2026-Customs — Seeks to exempt BCD on certain commodities2026
  • 13/2026-Customs (NT) — Seeks to amend the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days.2026
  • 13/2026-Customs — Seeks to exempt AIDC on certain commodities2026
  • 14/2026-Customs (NT) — Seeks to notify the Baggage Rules, 2026.2026
  • 14/2026-Customs — Seeks to amend various Customs Notifications to align them with changes made vide Finance Act, 20262026
  • 15/2026-Customs (NT) — Seeks to notify the Customs Baggage (Declaration & Processing) Regulations, 2026.2026
  • 15/2026-Customs — Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.2026
  • 16/2026-Customs (NT) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 16/2026-Customs — Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.2026
  • 17/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 17/2026-Customs — Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.2026
  • 18/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 18/2026-Customs — Seeks to amend notification No. 22/2022-Customs dated 30th April, 2022 to revise rates under India-UAE CEPA.2026
  • 19/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 19/2026-Customs — Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period.2026
  • 20/2026-Customs (N.T) — Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver2026
  • 20/2026-Customs — Seeks to give effect to the first tranche of tariff concessions under India-Oman CEPA.2026

Related Acts

Ordinances

India Code records no parent Act for an ordinance, so these are tied to this Act by their own titles and their dates rather than by anything the source states. An ordinance is made when Parliament is not sitting and lapses six weeks into the next session unless it is enacted.

  • Customs (Amendment) Ordinance, 1969amended this Act · 1969
  • Customs (Amendment) Ordinance, 1966amended this Act · 1966

All Ordinances

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 285 sections of this Act has its own page. This page is not a substitute for legal advice.