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Customs Act, 1962

Customs Act Section 86: Transit/transhipment of stores

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 86 Explained

Transit/transhipment of stores

XI - Baggage, post, courier and storesCURRENTCA Nikhil GuptaPublished 2026-05-24
Published analytical guide - official law remains controlling.

At a Glance

Section 86 - Transit/transhipment of stores.

For Section 86, Governs Transit/transhipment of stores for duty-suspended movement, including route, permission, bond, seals, destination and due-arrival controls.

Key professional control: For Section 86 — Transit/transhipment of stores, Verify route, destination, permission, bond or security, seals and due-arrival evidence before relying on Section 86.

Finin2min Decode

Section 86 addresses “Transit/transhipment of stores”. Governs Transit/transhipment of stores for duty-suspended movement, including route, permission, bond, seals, destination and due-arrival controls.

Read Section 86 with the delegated law and instruments that govern transit matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 86 satisfy the provision-specific conditions for “Transit/transhipment of stores”, the connected instrument and the available evidence?

Practical Example

Goods move without home-consumption clearance under section 86. The file should identify the permitted route, destination, bond/security, seals, due-arrival evidence and consequences of shortage or diversion.

Professional Alert

For Section 86 — Transit/transhipment of stores, Verify route, destination, permission, bond or security, seals and due-arrival evidence before relying on Section 86.

This page explains Section 86; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Transit/transhipment of stores” 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 86 address?

Section 86 concerns “Transit/transhipment of stores”. Governs Transit/transhipment of stores for duty-suspended movement, including route, permission, bond, seals, destination and due-arrival controls.

What should be verified first for section 86?

For Section 86 — Transit/transhipment of stores, Verify route, destination, permission, bond or security, seals and due-arrival evidence before relying on Section 86.

Can this page replace the official wording of section 86?

No. For Section 86 — Transit/transhipment of stores, 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.