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Customs Act, 1962

Customs Act Section 49: Storage pending clearance

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 49 Explained

Storage pending clearance

VII - Import/export clearanceCurrentCA Nikhil GuptaPublished 2026-05-14
Published analytical guide - official law remains controlling.

At a Glance

Section 49 - Storage pending clearance.

For Section 49, Controls Storage pending clearance in the import or export declaration, assessment, examination, payment and release sequence.

Key professional control: For Section 49 — Storage pending clearance, Preserve the declaration, supporting documents, assessment, query, examination, payment and release evidence relevant to Section 49.

Finin2min Decode

Section 49 addresses “Storage pending clearance”. Controls Storage pending clearance in the import or export declaration, assessment, examination, payment and release sequence.

Read Section 49 with the delegated law and instruments that govern clearance matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 49 satisfy the provision-specific conditions for “Storage pending clearance”, the connected instrument and the available evidence?

Practical Example

A declaration is filed for clearance under section 49. The reviewer confirms importer/exporter identity, classification, value, licence/PGA conditions, supporting documents, assessment, examination and the legally required release order.

Professional Alert

For Section 49 — Storage pending clearance, Preserve the declaration, supporting documents, assessment, query, examination, payment and release evidence relevant to Section 49.

This page explains Section 49; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Storage pending clearance” for the relevant date.

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

Related Sections

Finin2min Q&A

What does section 49 address?

Section 49 concerns “Storage pending clearance”. Controls Storage pending clearance in the import or export declaration, assessment, examination, payment and release sequence.

What should be verified first for section 49?

For Section 49 — Storage pending clearance, Preserve the declaration, supporting documents, assessment, query, examination, payment and release evidence relevant to Section 49.

Can this page replace the official wording of section 49?

No. For Section 49 — Storage pending clearance, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.