News Flash
  • Deadline for completion of activity of filing/withdrawal of Departmental Appeals in various Appellate FORA Click here
  • Immediate Attention: Registrationand Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 04.12.2018 to 07.12.2018. Please download the same from www.nacenkanpur.gov.in.
  • For GST Practitioners enrolled after 24.09.2018, one more examination will be held in December 2018, date of which will be announced in due course.
  • Exam syllabus will be taken “as on 01.09.2018” for the purpose of exam scheduled on 31.10.2018
  • Result of Departmental Examination for IRS (C&CE) Group "A" Officer Trainees held from 03rd July to 09th July 2018 in respect of 69th Batch. Click here
  • Nomination For Two-Days Training on Risk Management System in Customs, Role of LRMs & Post Clearance Audit for Group A Officers of CBIC on 19th & 20th November, 2018 at NACIN, Faridabad. Click here
  • Request for Proposal (RFP) for organizing one-week International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees. Click here
  • Maintaining data regarding reservation, vacancies and promotion in Group B and C. Click here
  • Attention of all CCs/DGs : Please ensure registration of DDOs under your charge under TDS provisions.For Details Click here
  • Drawing Competition under Swachhta Action Plan 2018 Click here
  • CGST Rules, 2017 as amended up to 09.10.2018 have been uploaded
  • FINAL Seniority list in the grade of Commissioner of Customs & Central Excise (SAG) for the period 2008-09 to 2011-12 Click here
  • Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
  • Transfer/Posting in the grade of Pr. Commissioner / Commissioners of Customs, GST & Central Excise - AGT-2018 Click here
  • The Templates (MPRs) for Corporate Insolvency Resolution Process (CIRP) (TAR-CE-7, TAR-CE-8, TAR-CUS-7, TAR-CUS-8, TAR-ST-7, TAR-ST-8, TAR-GST-7 and TAR-GST-8,) have been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are requested to upload the Corporate Insolvency Resolution Process (CIRP) data starting from the month of April, 2018 at the earliest.
  • Nominations for TADAT course for CBIC Officers Click here
  • Circular No. 1067/6/2018-CX dated 5th October, 2018 reg. Online registration and online filing of claims by eligible units under Scheme of Budgetary SupportClick here
  • Call for nominations for Master Degree Programmes by Lee Kuan Yew School of Public Policy (LKYSPP) for the academic year 2019 Click here
  • Implementation of Tax Deduction at Source (TDS) under GST-regClick here
  • Attention all DDO'S for implementation of Tax Deduction at Source (TDS) under GST w.e.f. 01st October,2018Click Here Circluar   |  Enclosures
  • Member(Admin) DO regarding SHS & Expenditure under O.E. Swachhta during the FY 2018-19 . Click here
  • Details of Prospective Training by NACIN and its ZTIs & RTIs in October, 2018 . Click here
  • Swachhta Uday Booklet is available now.Click here
View all

The Customs Act, 1962

(No. 52 of 1962)

[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:-

Chapter I - Preliminary

Section 1. Short title, extent and commencement.—

(1) This Act may be called the Customs Act, 1962.

(2) It extends to the whole of India.

(3) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint.

 Section 2.  Definitions. –


In this Act, unless the context otherwise requires,

2[(1)     "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the [Board, Commissioner (Appeals)] or Appellate Tribunal;]

2[(1A)   "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934);]

2[(1B)   "Appellate Tribunal" means the Customs, Excise and [Service Tax] Appellate Tribunal constituted under section 129;]

5[(2)     "assessment" includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil;]

(3)     "baggage" includes unaccompanied baggage but does not include motor vehicles;

6[(3A)  “beneficial owner” means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;]

(4)     "bill of entry" means a bill of entry referred to in section 46;

(5)     "bill of export" means a bill of export referred to in section 50;

(6)     "Board" means the [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)];

(7)     "coastal goods" means goods, other than imported goods, transported in a vessel from one port in India to another;

8[(7A)   "Commissioner (Appeals)" means a person appointed to be a Commissioner of Customs (Appeals) under sub-section (1) of section 4;]

[(8)     10[Principal Commissioner of Customs or Commissioner of Customs], except for the purposes of Chapter XV, includes an Additional Commissioner of Customs;]

(9)     "conveyance" includes a vessel, an aircraft and a vehicle;

(10)    "customs airport" means any airport appointed under clause (a) of section 7 to be a customs airport 11[and includes a place appointed under clause (aa) of that section to be an air freight station];

(11)    "customs area" means the area of a customs station 12[or a warehouse] and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities;

(12)    "customs port" means any port appointed under clause (a) of section 7 to be a customs port 13[, and includes a place appointed under clause (aa) of that section to be an inland container depot];

(13)    "customs station" means any customs port, 14[customs airport, international courier terminal, foreign post office] or land customs station;

(14)    "dutiable goods" means any goods which are chargeable to duty and on which duty has not been paid;

(15)    "duty" means a duty of customs leviable under this Act;

(16)    "entry" in relation to goods means an entry made in a bill of entry, shipping bill or bill of export and includes 15[*  *  *] the entry made under the regulations made under section 84;

(17)    "examination", in relation to any goods, includes measurement and weighment thereof;

(18)    "export", with its grammatical variations and cognate expressions, means taking out of India to a place outside India;

(19)    "export goods" means any goods which are to be taken out of India to a place outside India;

(20)    "exporter", in relation to any goods at any time between their entry for export and the time when they are exported, includes 16[any owner, beneficial owner] or any person holding himself out to be the exporter;

17[(20A) “foreign post office” means any post office appointed under clause (e) of sub-section (1) of section 7 to be a foreign post office;]   

(21)    "foreign-going vessel or aircraft" means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes –

         (i)       any naval vessel of a foreign Government taking part in any naval exercises;

         (ii)     any vessel engaged in fishing or any other operations outside the territorial waters of India;

         (iii)    any vessel or aircraft proceeding to a place outside India for any purpose whatsoever;

18[(21A) "Fund" means the Consumer Welfare Fund established under section 12C of the Central Excises and Salt Act, 1944 (1 of 1944);]

(22)    "goods" includes -

         (a) vessels, aircrafts and vehicles;

         (b) stores;

         (c) baggage;

         (d) currency and negotiable instruments; and

         (e) any other kind of movable property;

(23)    "import", with its grammatical variations and cognate expressions, means bringing into India from a place outside India;

(24)    "import manifest" or "import report" means the manifest or report required to be delivered under section 30;

(25)    "imported goods" means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption;

(26)    "importer", in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes 19[any owner, beneficial owner] or any person holding himself out to be the importer;

(27)    "India" includes the territorial waters of India;

(28)    "Indian Customs Waters" means the 20[waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, (80 of 1976)] and includes any bay, gulf, harbour, creek or tidal river;

21[(28A) “international courier terminal” means any place appointed under clause (f) of sub-section (1) of section 7 to be an international courier terminal;]

(29)    "land customs station" means any place appointed under clause (b) of section 7 to be a land customs station;

(30)    "market price", in relation to any goods, means the wholesale price of the goods in the ordinary course of trade in India;

22[(30A) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005 (49 0f 2005);]

21[(30B) “passenger name record information” means the records prepared by an operator of any aircraft or vessel or vehicle or his authorised agent for each journey booked by or on behalf of any passenger;] 

(31)    "person-in-charge" means, -

         (a) in relation to a vessel, the master of the vessel;

         (b) in relation to an aircraft, the commander or pilot-in-charge of the aircraft;

         (c) in relation to a railway train, the conductor, guard or other person having the chief direction of the train;

         (d) in relation to any other conveyance, the driver or other person-in-charge of the conveyance;

(32)    "prescribed" means prescribed by regulations made under this Act;

(33)    "prohibited goods" means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with;

(34)    "proper officer", in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the 10[Principal Commissioner of Customs or Commissioner of Customs];

(35)    "regulations" means the regulations made by the Board under any provision of this Act;

(36)    "rules" means the rules made by the Central Government under any provision of this Act;

(37)    "shipping bill" means a shipping bill referred to in section 50;

(38)    "stores" means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

(39)    "smuggling", in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113;

(40)    "tariff value", in relation to any goods, means the tariff value fixed in respect thereof under sub-section (2) of section 14;

(41)    "value", in relation to any goods, means the value thereof determined in accordance with the provisions of 23[sub-section (1) or sub-section (2) of Section 14];

(42)    "vehicle" means conveyance of any kind used on land and includes a railway vehicle;

24[(43)    "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 or a special warehouse licensed under section 58A;]

(44)    "warehoused goods" means goods deposited in a warehouse;

25[***]

1. Came into force on 1-2-1963, vide G.S.R. 155, dated 23rd January, 1963, published in the Gazette of India, Extraordinary, Part II, Section 3(i) dated 23rd January, 1963.

2. Substituted by Act 44 of 1980, section 50 and Fifth Schedule, Part I-1(a), for clause (1) w.e.f. 11-10-1982).

3. Substituted by Act 22 of 1995, section 51(i), for “Collector(Appeals)” (w.e.f. 11-10-1982)

4. Substituted by Act 32 of 2003, section 104, for “Gold(Control)” (w.e.f. 14-5-2003)

5. Substituted by Act 8 of 2011, section 36, for clause (2) (w.e.f. 8-4-2011). Clause (2), before substitution, stood as under:

‘(2)b “assessment” includes provisional assessment , reassessment and any order of assessment in which the duty assessed is nil;’.

6. Inserted by the Finance Act, 2017 (7 of 2017), section 89 (w.e.f. 31.03.2017).

7. Substituted by Act 54 of 1963, section 5, for certain words (w.e.f. 1-1-1964).

8. Substituted by Act 22 of 1995, section 51(ii), for clause (7A)(w.e.f. 26-5-1995). Earlier clause 7(A) was inserted by Act 44 of 1980, section 50 and Fifth Schedule, Part I-1(b)(w.e.f. 11-10-1982).

9. Substituted by Act 22 of 1995, section 51(ii), for clause (8) (w.e.f. 26-5-1995). Earlier clause (8) was substituted by Act 18 0f 1992, section 109(1) (w.e.f.14-5-1992).

10. Substituted by Act 25 of 2014, section 78, for “Commissioner of Customs” (w.e.f. 6-8-2014). Earlier the words “Commissioner of Customs” were substituted by Act 22 of 1995, section 50, for the words “Collector of Customs” (w.e.f.26-5-1995).

11. Inserted by Act 23 of 2012, section 120 (w.e.f. 28-5-2012).

12. Inserted by Act 18 of 2017, section 2 ( w.e.f 4-05-17).

13. Inserted by Act 11 of 1983, section 46 (w.e.f. 13-5-1983).

14. Substituted by Finance Act, 2017 (7 of 2017), section 89 for the words “customs airport” (w.e.f. 31-03-2017).

15. Omitted “in the case of goods imported or to be exported by post, the entry referred to in section 82 or” by Finance Act, 2017 (7 of 2017), section 89 (w.e.f. 31-03-2017).

16. Substituted by Finance Act, 2017 (7 of 2017), section 89, for the words “any owner” (w.e.f. 31-03-2017)

17. Inserted by Finance Act, 2017 (7 of 2017), section 89, (w.e.f. 31-03-2017).

18. Inserted by Act 40 of 1991, section 9 (w.e.f. 20-9-1991).

 

19. Substituted by Finance Act, 2017 (7 of 2017), section 89, for the words “any owner” (w.e.f. 31-03-2017).

20. Substituted by Act 25 of 1978, section 2, for certain words (w.e.f. 1-7-1978).         

21. Inserted by Finance Act, 2017 (7 of 2017), section 89, (w.e.f. 31.03.2017).

22. Inserted by Act 49 of 2005, section 30 and Schedule, Part VI-1 (w.e.f. 28-12-2005).

23. Substituted by Act 22 of 2007, section 94 , for “sub-section (1) of section 14” (w.e.f. 1-7-1978).

24. Substituted by Finance Act, 2016 (28 of 2016), section 116(i) for ‘(43) “warehouse” means a public warehouse appointed under section 57 or a private warehouse licensed under section 58’(w.e.f. 14-05-2016)

25. Omitted by Finance Act, 2016, section 116(ii). Clause 45 before omission stood as under; ‘(45) “warehousing station” means a place declared as a warehousing station under section 9.’.