Customs Act, 1969

Framework Customs legislation on imports,  exports, warehousing, transshipment, transit, coastal trade, leviability of Customs duties, cognizance of offences, administration of quas-judicial and appellate functions, computerization and trade facilitation

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Customs Act, 1969

The Customs Act, 1969, module comprises twenty sections, spanning –

  • Appointment of officers of Customs
  • Declaration of customs ports, seaports & airports
  • Public and private bonded warehouses
  • Exemptions and abatement in collection of duties
  • Filing of Goods Declaration
  • Cargo manifestation
  • Assessment & provisional release
  • Adjudication &  appeals
  • Transshipment, transit & coastal trade
  • Power to make Rules
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