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Customs Act, 1962

Customs Act Section 94: Clearance at destination

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 94 Explained

Clearance at destination

XII - Coastal goodsCURRENTCA Nikhil GuptaPublished 2026-05-25
Published analytical guide - official law remains controlling.

At a Glance

Section 94 - Clearance at destination.

For Section 94, Controls Clearance at destination in the import or export declaration, assessment, examination, payment and release sequence.

Key professional control: For Section 94 — Clearance at destination, Preserve the declaration, supporting documents, assessment, query, examination, payment and release evidence relevant to Section 94.

Finin2min Decode

Section 94 addresses “Clearance at destination”. Controls Clearance at destination in the import or export declaration, assessment, examination, payment and release sequence.

Read Section 94 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 94 satisfy the provision-specific conditions for “Clearance at destination”, the connected instrument and the available evidence?

Practical Example

A declaration is filed for clearance under section 94. 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 94 — Clearance at destination, Preserve the declaration, supporting documents, assessment, query, examination, payment and release evidence relevant to Section 94.

This page explains Section 94; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Clearance at destination” 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 94 address?

Section 94 concerns “Clearance at destination”. Controls Clearance at destination in the import or export declaration, assessment, examination, payment and release sequence.

What should be verified first for section 94?

For Section 94 — Clearance at destination, Preserve the declaration, supporting documents, assessment, query, examination, payment and release evidence relevant to Section 94.

Can this page replace the official wording of section 94?

No. For Section 94 — Clearance at destination, 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.