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Customs Act, 1962

Customs Act Section 96: Approved loading/unloading locations

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 96 Explained

Approved loading/unloading locations

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

At a Glance

Section 96 - Approved loading/unloading locations.

For Section 96, Governs Approved loading/unloading locations in the arrival, departure, cargo-reporting or conveyance-control sequence.

Key professional control: For Section 96 — Approved loading/unloading locations, Reconcile the carrier, manifest or report, packages, timing, amendments, permission and system acknowledgements required for Section 96.

Finin2min Decode

Section 96 addresses “Approved loading/unloading locations”. Governs Approved loading/unloading locations in the arrival, departure, cargo-reporting or conveyance-control sequence.

Read Section 96 with the delegated law and instruments that govern manifest matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 96 satisfy the provision-specific conditions for “Approved loading/unloading locations”, the connected instrument and the available evidence?

Practical Example

A carrier operation engages section 96. The file should reconcile the manifest/report, conveyance details, cargo/packages, timing, amendments, permission and the relevant customs-station procedure.

Professional Alert

For Section 96 — Approved loading/unloading locations, Reconcile the carrier, manifest or report, packages, timing, amendments, permission and system acknowledgements required for Section 96.

This page explains Section 96; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Approved loading/unloading locations” 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 96 address?

Section 96 concerns “Approved loading/unloading locations”. Governs Approved loading/unloading locations in the arrival, departure, cargo-reporting or conveyance-control sequence.

What should be verified first for section 96?

For Section 96 — Approved loading/unloading locations, Reconcile the carrier, manifest or report, packages, timing, amendments, permission and system acknowledgements required for Section 96.

Can this page replace the official wording of section 96?

No. For Section 96 — Approved loading/unloading locations, 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.