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Customs Act, 1962

Customs Act Section 67: Inter-warehouse removal

Reviewed by CA Nikhil Gupta · Last reviewed 5 October 2026

Customs Section 67 Explained

Removal of goods from one warehouse to another

IX - WarehousingOperativeCA Nikhil GuptaPublished 2026-05-18
Published analytical guide - official law remains controlling.

At a Glance

Section 67 — Removal of goods from one warehouse to another.

For transactions on and after 30 March 2026, section 67 permits the owner of warehoused goods to remove them from one warehouse to another subject to prescribed conditions. Section 150 of the Finance Act, 2026 substituted the section and removed the earlier statutory requirement to obtain prior permission of the proper officer.

Key professional control: apply the post-30 March 2026 text for current movements, but verify the regulations, electronic procedure, bond, transport and receipt requirements in force on the movement date.

Finin2min Decode

The 2026 substitution simplified the Act-level rule: the owner may move warehoused goods from one warehouse to another, but the movement is not condition-free. The conditions are left to prescribed subordinate law and the operational customs framework.

For a movement before 30 March 2026, use the earlier version of section 67 and the regulations then in force. For a current movement, do not carry forward the old prior-permission requirement merely because an older manual or checklist still contains it.

Decision question: which version of section 67 applies on the movement date, and have all current prescribed movement, bond, transport, record and receipt conditions been met?

Practical Example

A company proposes to transfer imported warehoused inputs from Warehouse A to Warehouse B in July 2026. The legal file should use the substituted section 67, verify the current prescribed movement procedure, ensure the bond/security and inventory trail remain intact, document dispatch and transport, and retain evidence of receipt at Warehouse B.

Professional Alert

Finance Act 2026 change: section 150 substituted section 67 on 30 March 2026. The earlier Act text required permission of the proper officer; the substituted text does not contain that requirement.

That change does not eliminate compliance with prescribed conditions. Verify the current regulations/notifications and customs-system procedure before executing a movement.

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 67 address?

Section 67 concerns “Inter-warehouse removal”. Governs Inter-warehouse removal within the licensing, bond, custody, warehousing-period, movement and clearance framework.

What should be verified first for section 67?

For Section 67 — Inter-warehouse removal, Warehoused Goods (Removal) Regulations, 2016; Finance Act/Gazette gate.

Can this page replace the official wording of section 67?

No. For Section 67 — Inter-warehouse removal, 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: 2026-10-05. Historical matters require the law and instrument version applicable to the relevant date.