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Customs Act, 1962

Customs Act Section 87: Consumption of imported stores on foreign-going conveyances

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 87 Explained

Consumption of imported stores on foreign-going conveyances

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

At a Glance

Section 87 - Consumption of imported stores on foreign-going conveyances.

For Section 87, Governs Consumption of imported stores on foreign-going conveyances within the notified customs-station, customs-area and local operational framework.

Key professional control: For Section 87 — Consumption of imported stores on foreign-going conveyances, Verify the exact customs-station notification, approved area, purpose, limits and commissionerate procedure relevant to Consumption of imported stores on foreign-going conveyances.

Finin2min Decode

Section 87 addresses “Consumption of imported stores on foreign-going conveyances”. Governs Consumption of imported stores on foreign-going conveyances within the notified customs-station, customs-area and local operational framework.

Read Section 87 with the delegated law and instruments that govern station matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 87 satisfy the provision-specific conditions for “Consumption of imported stores on foreign-going conveyances”, the connected instrument and the available evidence?

Practical Example

Goods are proposed to be handled at a logistics facility. Section 87 requires the team to verify the notified customs station, approved area, permitted purpose and local public notice before cargo movement.

Professional Alert

For Section 87 — Consumption of imported stores on foreign-going conveyances, Verify the exact customs-station notification, approved area, purpose, limits and commissionerate procedure relevant to Consumption of imported stores on foreign-going conveyances.

This page explains Section 87; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Consumption of imported stores on foreign-going conveyances” 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 87 address?

Section 87 concerns “Consumption of imported stores on foreign-going conveyances”. Governs Consumption of imported stores on foreign-going conveyances within the notified customs-station, customs-area and local operational framework.

What should be verified first for section 87?

For Section 87 — Consumption of imported stores on foreign-going conveyances, Verify the exact customs-station notification, approved area, purpose, limits and commissionerate procedure relevant to Consumption of imported stores on foreign-going conveyances.

Can this page replace the official wording of section 87?

No. For Section 87 — Consumption of imported stores on foreign-going conveyances, 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.