FININ2MIN
Customs Act, 1962

Customs Section 39 Explained

Export goods not to be loaded on vessel until entry-outwards granted

VI - Conveyances and manifestsCurrentCA Nikhil GuptaPublished 2026-05-13

At a Glance

Section 39 - Export goods not to be loaded on vessel until entry-outwards granted.

Controls the vessel-side sequencing gate before export cargo is loaded.

This chapter regulates arrival and departure of conveyances, manifests, unloading, loading and officer access to documents and information.

Finin2min Decode

In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.

Controls the vessel-side sequencing gate before export cargo is loaded. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.

Practical Example

A vessel arrives with a cargo line that does not perfectly match the commercial documents. The carrier, custodian, broker and importer preserve the manifest history, amendment request, timestamps and officer approval rather than correcting only the internal ERP record.

For section 39, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.

Professional Alert

Entry-outwards is a conveyance permission; it does not replace shipping-bill assessment or Let Export Order.

The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

FAQs

What does Customs Act section 39 cover?

Controls the vessel-side sequencing gate before export cargo is loaded.

Can this article replace the official law?

No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.

What should a professional verify first?

Entry-outwards is a conveyance permission; it does not replace shipping-bill assessment or Let Export Order.

Official Sources

India Code - Customs Act, 1962

Source status: Direct official section heading / controlled summary. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.