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Customs Act Chapter Hub

Customs Chapter IVA

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

IVA - Illegally imported goods | 7 section records | 7 current | 0 omitted or historical

Published analytical guide - official law remains controlling.

Chapter Context

This chapter creates documentary and recordkeeping controls for notified imported goods, designed to prevent unlawful possession and disposal.

Section 11A

Definitions for notified-goods control

Section 11A covers Definitions for notified-goods control. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 11B

Power to notify goods

Section 11B covers Power to notify goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 11C

Intimation of storage of notified goods

Section 11C covers Intimation of storage of notified goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 11D

Precautions on acquisition of notified goods

Section 11D covers Precautions on acquisition of notified goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 11E

Accounts for notified goods

Section 11E covers Accounts for notified goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

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.