Chapter exclusion for baggage and stores
Section 91 covers Chapter exclusion for baggage and stores. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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Customs Act Chapter Hub
Customs Chapter XII
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
XII - Coastal goods | 10 section records | 10 current | 0 omitted or historical
Published analytical guide - official law remains controlling.
Chapter Context
This chapter governs coastal goods and coasting vessels, where domestic movement remains subject to prescribed Customs controls.
Section 92 covers Entry of coastal goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 93 covers Coastal goods loading control. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 94 covers Clearance at destination. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 95 covers Advice book. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Approved loading/unloading locations
Section 96 covers Approved loading/unloading locations. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 97 covers Written departure order. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Application of customs provisions to coastal goods
Section 98 covers Application of customs provisions to coastal goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 98A covers Power to relax. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 99 covers Rulemaking for coastal 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.