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  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
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  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
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  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
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  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
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  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
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Chapter VI - Provisions relating to conveyances carrying imported or exported goods


SECTION 29.  Arrival of vessels and aircrafts in India. - (1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land –
(a)    for the first time after arrival in India; or
(b)    at any time while it is carrying passengers or cargo brought in that vessel or aircraft;


at any place other than a customs port or a customs airport, as the case may be 1[unless permitted by the Board].
(2)   The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-charge of any such vessel or aircraft - 
(a)  shall immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft;
(b)  shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the vessel or the aircraft; and
(c)  shall comply with any directions given by any such officer with respect to any such goods,
and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft :
               Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property. 
SECTION 30. Delivery of 2[arrival manifest or import manifest] or import report.- 3[(1) The person-in-charge of -
(i)    a vessel; or 
(ii)   an aircraft; or 
(iii)  a vehicle,
carrying imported goods 4[or export goods] or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer 5[an 2[arrival manifest or import manifest] by presenting electronically prior to the arrival] of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the 6[such form and manner as may be prescribed] and if the 2[arrival manifest or import manifest] or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees:]
7[Provided that the 8[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to deliver 2[arrival manifest or import manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2)  The person delivering the 2[arrival manifest or import manifest] or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
 (3)   If the proper officer is satisfied that the 2[arrival manifest or import manifest] or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.
9[SECTION 30A. Passenger and crew arrival manifest and passenger name record information -
(1) The person-in-charge of a conveyance that enters India from any place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer— 
(i) the passenger and crew arrival manifest before arrival in the case of an aircraft or a vessel and upon arrival in the case of a vehicle; and 
(ii) the passenger name record information of arriving passengers, 


in such form, containing such particulars, in such manner and within such time, as may be prescribed. 


(2) Where the passenger and crew arrival manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.]
SECTION 31.  Imported goods not to be unloaded from vessel until entry inwards granted - (1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel.


(2)   No order under sub-section (1) shall be given until an 2[arrival manifest or import manifest] has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. 
(3)   Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods. 
SECTION 32.   Imported goods not to be unloaded unless mentioned in 2[arrival manifest or import manifest] or import report - No imported goods required to be mentioned under the regulations in an 2[arrival manifest or import manifest] or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station. 
SECTION 33.  Unloading and loading of goods at approved places only - Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods. 
SECTION 34. Goods not to be unloaded or loaded except under supervision of customs officer - Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer:


Provided that the Board may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer. 
SECTION 35.  Restrictions on goods being water-borne.- No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be water-borne for being shipped, unless the goods are accompanied by a boat-note in the prescribed form:
Provided that the Board may, by notification in the Official Gazette, give general permission, and the proper officer may in any particular case give special permission, for any goods or any class of goods to be water-borne without being accompanied by a boat-note. 
SECTION 36.  Restrictions on unloading and loading of goods on holidays, etc. - No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on payment of the prescribed fees, if any:
Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags. 
SECTION 37. Power to board conveyances. - The proper officer may, at any time, board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary. 
SECTION 38.  Power to require production of documents and ask questions. - For the purposes of carrying out the provisions of this Act, the proper officer may require the person-in-charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions. 
SECTION 39. Export goods not to be loaded on vessel until entry-outwards granted. - The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel. 
SECTION 40. Export goods not to be loaded unless duly passed by proper officer- The person-in-charge of a conveyance shall not permit the loading at a customs station –
(a)   of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;
(b)    of baggage and mail bags, unless their export has been duly permitted by the proper officer. 
SECTION 41. Delivery of 10[departure manifest or export manifest or export report] - (1) The person-in-charge of a conveyance carrying export goods 11[or imported goods] shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an 12[10[departure manifest or export manifest or export report] by presenting electronically], and in the case of a vehicle, an export report, in 13[such form and manner as may be prescribed and in case, the person-in-charge fails to deliver the departure manifest or export manifest or the export report or any part thereof  within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge shall be liable to pay penalty not exceeding fifty thousand rupees]: 


14[Provided that the 8[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to deliver the 10[departure manifest or export manifest or export report] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 10[departure manifest or export manifest or export report] shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the 10[departure manifest or export manifest or export report] is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented. 
15[SECTION 41A. Passenger and crew departure manifest and passenger name record information. - 
(1) The person-in-charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer— 
(i) the passenger and crew departure manifest; and
(ii) the passenger name record information of departing passengers, 


in such form, containing such particulars, in such manner and within such time, as may be prescribed. 


(2) Where the passenger and crew departure manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.] 
SECTION 42. No conveyance to leave without written order - (1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer. 
(2)  No such order shall be given until - 
 (a)  the person-in-charge of the conveyance has answered the questions put to him under section 38;
(b)  the provisions of section 41 have been complied with;
(c)  the shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him;
(d)  all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(e)  the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(f)   in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods, - 
(i)   such goods have been unloaded, or
(ii)   where the 16[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India.
SECTION 43.  Exemption of certain classes of conveyances from certain provisions of this Chapter - (1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants. 
 (2)   The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter -
(a)   conveyances belonging to the Government or any foreign Government;
(b)   vessels and aircraft which temporarily enter India by reason of any emergency.


1. Inserted (w.e.f. 10-5-2013) by section 69 of Act 17 of 2013.
2. Substituted(w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018) section 56, for “import manifest”.
3. Substituted  (w.e.f. 14-5-2003) by section 112 of Act 32 of 2003, for sub-section (1). Earlier sub-section (1) was substituted (w.e.f. 11-5-1999) by section 104 of the Act 27 of 1999.
4. Inserted (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018), section 73.
5. Substituted (w.e.f. 10-5-1013) by section 70(a) of Act 17 of 2013 for “an import manifest prior to arrival”.
6. Substituted (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018) section 73, for “the prescribed form”.
7. Inserted (w.e.f. 10-5-2013) by section 70(b) of Act 17 of 2013.
8. Substituted (w.e.f. 6-8-2014) by section 78 of Act 25 of 2014, for “Commissioner of Customs”.
9. Inserted by section 98 of the Finance Act, 2017.
10. Substituted(w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018) section 56, for “export manifest”.
11. Inserted (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018) section 74.
12. Substituted (w.e.f. 10-5-2013)by section 71(a) of the Act 17 of 2013, for “export manifest”.
13. Substituted (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018) section 74, for “the prescribed form”.
14. Inserted(w.e.f. 10.5.2013) by section 71(b) of Act 17 of 2013.  Earlier proviso was omitted (w.e.f. 10-9-2004) by section 66 of Act 23 of 2004.
15. Inserted by section 99 of the Finance Act, 2017.
16. Substituted by section 100 of Act 27 of 1999,  for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999). Earlier the words ‘Assistant Commissioner of Customs” were substituted by section 50 of Act 22 of 1995,for the words ‘Assistant Collector of Customs” (w.e.f. 26-5-1995).