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Customs Act Chapter Hub

Customs Chapter VII

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

VII - Import/export clearance | 9 section records | 9 current | 0 omitted or historical

Published analytical guide - official law remains controlling.

Chapter Context

This chapter governs entry and clearance of imported and export goods, including Bills of Entry, Shipping Bills and release orders.

Section 46

Entry of goods on importation

Section 46 covers Entry of goods on importation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 47

Clearance of goods for home consumption

Section 47 covers Clearance of goods for home consumption. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 49

Storage pending clearance

Section 49 covers Storage pending clearance. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 50

Entry of goods for exportation

Section 50 covers Entry of goods for exportation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 51

Clearance of goods for exportation

Section 51 covers Clearance of goods for exportation. 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.