44. Chapter not to apply to baggage and postal articles.—The provisions of this Chapter shall not
apply to (a) baggage, and (b) goods imported or to be exported by post.
Clearance of Imported goods
45. Restrictions on custody and removal of imported goods.—(1) Save as otherwise provided in
any law for the time being in force, all imported goods unloaded in a customs area shall remain in the
custody of such person as may be approved by the 2
[Principal Commissioner of Customs or
Commissioner of Customs] until they are cleared for home consumption or are warehoused or are
transhipped in accordance with the provisions of Chapter VIII.
1. Subs. by Act 27 of 1999, s. 100, for ―Assistant Commissioner of Customs‖ (w.e.f. 11-5-1999).
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
50
(2) The person having custody of any imported goods in a customs area, whether under the provisions
of sub-section (1) or under any law for the time being in force,—
(a) shall keep a record of such goods and send a copy thereof to the proper officer;
(b) shall not permit such goods to be removed from the customs area or otherwise dealt with,
except under and in accordance with the permission in writing of the proper officer 1
[or in such
manner as may be prescribed].
2
[(3) Notwithstanding anything contained in any law for the time being in force, if any imported
goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to
in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date
of delivery of an 3
[arrival manifest or import manifest] or, as the case may be, an import report to the
proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.]
46. Entry of goods on importation.—(1) The importer of any goods, other than goods intended for
transit or transhipment, shall make entry thereof by presenting
4
[electronically] 5
[on the customs
automated system] to the proper officer a bill of entry for home consumption or warehousing 6
[in such
form and manner as may be prescribed]:
7
[Provided that the 8
[Principal Commissioner of Customs or Commissioner of Customs] may, in cases
cases where it is not feasible to make entry by presenting electronically 5
[on the customs automated
system], allow an entry to be presented in any other manner:
Provided further that] if the importer makes and subscribes to a declaration before the proper officer,
to the effect that he is unable for want of full information to furnish all the particulars of the goods
required under this sub-section, the proper officer may, pending the production of such information,
permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of
customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without
warehousing the same.
(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods
mentioned in the bill of lading or other receipt given by the carrier to the consignor.
9
[(3) The importer shall present the bill of entry under sub-section (1) before the end of the next day
following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods
arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:
Provided that a bill of entry may be presented 10[at any time not exceeding thirty days prior to] the
expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation
into India:
Provided further that where the bill of entry is not presented within the time so specified and the
proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such
charges for late presentation of the bill of entry as may be prescribed.]
(4) The importer while presenting a bill of entry shall 11*** make and subscribe to a declaration as to
the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the
1. Ins. by Act 13 of 2018, s. 75 (w.e.f. 28-3-2018).
2. Ins. by Act 22 of 1995, s. 58 (w.e.f. 26-5-1995).
3. Subs. by Act 13 of 2018, s. 56, for ―import manifest‖ (w.e.f. 28-3-2018).
4. Ins. by Act 8 of 2011, s. 44 (w.e.f. 8-4-2011).
5. Ins. by Act 13 of 2018, s. 76 (w.e.f. 28-3-2018).
6. Subs. by s. 76, ibid., for ―in the prescribed form‖ (w.e.f. 28-3-2018).
7. Subs. by Act 8 of 2011, s. 44, for ―Provided that‖ (w.e.f. 8-4-2011).
8. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
9. Subs. by Act 7 of 2017, s. 100 for sub-section (3) (w.e.f. 31-3-2017).
10. Subs. by Act 13 of 2018, s. 76, for ―within thirty days of‖ (w.e.f. 28-3-2018).
11. The words ―at the foot thereof‖ omitted by Act 8 of 2011, s. 44 (w.e.f. 8-4-2011)
51
proper officer the invoice, if any, 1
[and such other documents relating to the imported goods as may be
prescribed].
2
[(4A) The importer who presents a bill of entry shall ensure the following, namely:—
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or
under any other law for the time being in force.]
(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that
there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for
a bill of entry for warehousing or vice versa.
47. Clearance of goods for home consumption.—3
[(1)] Where the proper officer is satisfied that
any goods entered for home consumption are not prohibited goods and the importer has paid the import
duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper
officer may make an order permitting clearance of the goods for home consumption:
4
[
5
[Provided that such order may also be made electronically through the customs automated system
system on the basis or risk evaluation through appropriate selection criteria:
Provided further that] the Central Government may, by notification in the Official Gazette, permit
certain class of importers to make deferred payment of said duty or any charges in such manner as may be
provided by rules.]
6
[(2)
7
[The importer shall pay the import duty—
(a) on the date of presentation of the bill of entry in the case of self assessment; or
(b) within one day (excluding holidays) from the date on which the bill of entry is returned to him
by the proper officer for payment of duty in the case of assessment, reassessment or provisional
assessment; or
(c) in the case of deferred payment under the proviso to sub-section (1), from such due date as
may be specified by rules made in this behalf,
and if he fails to pay the duty within the time so specified, he shall pay interest on the duty not paid or
short-paid till the date of its payment, at such rate, not less than ten per cent. but not exceeding thirty-six
per cent. per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
8
[Provided that the Central Government may, by notification in the Official Gazette, specify the class
or classes of importers who shall pay such duty electronically:
1. Subs. by Act 13 of 2018, s. 76, for ―relating to the imported goods‖ (w.e.f. 28-3-2018).
2. Ins. by s. 76, ibid. (w.e.f. 28-3-2018).
3. Section 47 renumbered as sub-section (1) thereof by Act 55 of 1991, s. 3, (w.e.f. 23-12-1991).
4. Ins. by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).
5. Subs. by Act 13 of 2018, s. 77, for ―Provided that‖ (w.e.f. 28-3-2018).
6. Ins. by Act 55 of 1991, s. 3 (w.e.f. 23-12-1991).
7. Subs. by Act 7 of 2017, s. 101, for certain words, brackets, letters and figure (w.e.f. 31-3-2017). Earlier certain words,
brackets, letters and figure were substituted by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).
8. Subs. by Act 23 of 2012, s. 124, for ―Provided that‖ (w.e.f. 28-5-2012).
52
Provided further that] where the bill of entry is returned for payment of duty before the
commencement of the Customs (Amendment) Act, 1991 (55 of 1991) and the importer has not paid such
duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the
date of such commencement for the purpose of this section:]
1
[
2
[Provided also that] if the Board is satisfied that it is necessary in the public interest so to do, it
may, by order for reasons to be recorded, waive the whole or part of any interest payable under this
section.]
48. Procedure in case of goods not cleared, warehoused, or transhipped within 3
[thirty days]
after unloading.—If any goods brought into India from a place outside India are not cleared for home
consumption or warehoused or transhipped 4
[within 5
[thirty days]] from the date of the unloading thereof
thereof at a customs station or within such further time as the proper officer may allow or if the title to
any imported goods is relinquished, such goods may, after notice to the importer and with the permission
of the proper officer be sold by the person having the custody thereof:
Provided that —
(a) animals, perishable goods and hazardous goods, may, with the permission of the proper
officer, be sold at any time;
(b) arms and ammunition may be sold at such time and place and in such manner as the Central
Government may direct.
Explanation.— In this section, ―arms‖ and ―ammunition‖ have the meanings respectively assigned to
them in the Arms Act, 1959 (54 of 1959).
6
[49. Storage of imported goods in warehouse pending clearance or removal.—Where,––
(a) in the case of any imported goods, whether dutiable or not, entered for home consumption, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the
application of the importer that the goods cannot be cleared within a reasonable time;
(b) in the case of any imported dutiable goods, entered for warehousing, the Assistant
Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the
importer that the goods cannot be removed for deposit in a warehouse within a reasonable time,
the goods may pending clearance or removal, as the case may be, be permitted to be stored in a public
warehouse for a period not exceeding thirty days:
Provided that the provisions of Chapter IX shall not apply to goods permitted to be stored in a public
warehouse under this section:
1. Ins. by Act 22 of 1995, s. 59 (w.e.f. 26-5-1995).
2. Subs. by Act 23 of 2012, s. 124, for ―Provided further that‖ (w.e.f. 28-5-2012).
3. Subs. by Act 55 of 1991, s. 4, for ―two months‖ (w.e.f. 21-12-1991).
4. Subs. by Act 80 of 1985 s. 4, for ―within two months‖ (w.e.f. 27-12-1985).
5. Subs. by Act 55 of 1991, s. 4, for ―forty-five days‖ (w.e.f. 21-12-1991).
6. Subs. by Act 7 of 2017, s. 102, for section 49 (w.e.f. 31-3-2017).
53
Provided further that the Principal Commissioner of Customs or Commissioner of Customs may
extend the period of storage for a further period not exceeding thirty days at a time.]
Clearance of export goods
50. Entry of goods for exportation.—(1) The exporter of any goods shall make entry thereof by
presenting 1
[electronically] 2
[on the customs automated system] to the proper officer in the case of goods
to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill
of export 3
[in such form and manner as may be prescribed].
1
[Provided that the 4
[Principal Commissioner of Customs or Commissioner of Customs] may, in cases
cases where it is not feasible to make entry by presenting electronically 2
[on the customs automated
system] , allow an entry to be presented in any other manner.]
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5
*** make and
subscribe to a declaration as to the truth of its contents.
2
[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the
following, namely:—
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or
under any other law for the time being in force.]
51. Clearance of goods for exportation.—6
[(1)] Where the proper officer is satisfied that any goods
goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed
thereon and any charges payable under this Act in respect of the same, the proper officer may make an
order permitting clearance and loading of the goods for exportation:
7
[
8
[Provided that such order may also be made electronically through the customs automated system
system on the basis of risk evaluation through appropriate selection criteria:
Provided further that] the Central Government may, by notification in the Official Gazette, permit
certain class of exporters to make deferred payment of said duty or any charges in such manner as may be
provided by rules.]
7
[(2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to
sub-section (1) by such due date as may be specified by rules, he shall pay interest on said duty not paid
1. Ins. by Act 8 of 2011, s. 45 (w.e.f 8-4-2011).
2. Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).
3. Subs. by s. 78, ibid., for ―in the prescribed form‖ (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
5. The words ―at the foot thereof‖ omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).
6. Section 51 renumbered as sub-section (1) thereof by Act 28 of 2016, s. 122, (w.e.f. 14-5-2016).
7. Ins. by s. 122, ibid, (w.e.f. 14-5-2016).
8. Subs. by Act 13 of 2018, s. 79, for ―Provided that‖ (w.e.f. 28-3-2018).
54
or short-paid till the date of its payment at such rate, not below five per cent and not exceeding thirty-six
per cent per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]