Skip to main content
FININ2MIN
Customs Act, 1962

Customs Act Section 91: Chapter exclusion for baggage and stores

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 91 Explained

Chapter exclusion for baggage and stores

XII - Coastal goodsCURRENTCA Nikhil GuptaPublished 2026-05-24
Published analytical guide - official law remains controlling.

At a Glance

Section 91 - Chapter exclusion for baggage and stores.

For Section 91, Provides the Customs rule for Chapter exclusion for baggage and stores under the special baggage, post, courier or stores route rather than the ordinary cargo-clearance route.

Key professional control: For Section 91 — Chapter exclusion for baggage and stores, Confirm the correct special route, declaration, applicable Rules, commodity limits, valuation and exemption evidence for Section 91.

Finin2min Decode

Section 91 addresses “Chapter exclusion for baggage and stores”. Provides the Customs rule for Chapter exclusion for baggage and stores under the special baggage, post, courier or stores route rather than the ordinary cargo-clearance route.

Read Section 91 with the delegated law and instruments that govern special-route matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 91 satisfy the provision-specific conditions for “Chapter exclusion for baggage and stores”, the connected instrument and the available evidence?

Practical Example

Goods arrive through the special route covered by section 91. The review first classifies the mode correctly, then applies the specific declaration, exemption, valuation, quantity, form and evidence requirements for that route.

Professional Alert

For Section 91 — Chapter exclusion for baggage and stores, Confirm the correct special route, declaration, applicable Rules, commodity limits, valuation and exemption evidence for Section 91.

This page explains Section 91; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Chapter exclusion for baggage and 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 91 address?

Section 91 concerns “Chapter exclusion for baggage and stores”. Provides the Customs rule for Chapter exclusion for baggage and stores under the special baggage, post, courier or stores route rather than the ordinary cargo-clearance route.

What should be verified first for section 91?

For Section 91 — Chapter exclusion for baggage and stores, Confirm the correct special route, declaration, applicable Rules, commodity limits, valuation and exemption evidence for Section 91.

Can this page replace the official wording of section 91?

No. For Section 91 — Chapter exclusion for baggage and 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.