THE CUSTOMS ACT, 1962

THE CUSTOMS ACT, 1962

THE CUSTOMS ACT, 1962

Act No. 52 of 1962

1st February, 1963

An Act to consolidate and amend the law relating to Customs.

1 Short title, extent and commencement

2 Definitions

3 Classes of officers of customs

4 Appointment of officers of customs

5 Powers of officers of customs

6 Entrustment of functions of Board and customs officers on certain other officers

7 Appointment of customs ports, airports, etc.

8 Power to approve landing places and specify limits of customs area

9 [Powers to declare places to be warehousing stations]

10 Appointment of boarding stations

11 Power to prohibit importation or exportation of goods

11A Definitions

11B Power of Central Government to notify goods

11C Persons possessing notified goods to intimate the place of storage, etc.

11D Precautions to be taken by persons acquiring notified goods

11E Persons possessing notified goods to maintain accounts

11F Sale, etc., of notified goods to be evidenced by vouchers

11G Sections 11C, 11E and 11F not to apply to goods in personal use

11H Definitions

11I Power of Central Government to specify goods

11J Persons possessing specified goods to intimate the place of storage, etc.

11K Transport of specified goods to be covered by vouchers

11L Persons possessing specified goods to maintain accounts

11M Steps to be taken by persons selling or transferring any specified goods

11N Power to exempt

12 Dutiable goods

13 Duty on pilfered goods

14 Valuation of goods

15 Date for determination of rate of duty and tariff valuation of imported goods

16 Date for determination of rate of duty and tariff valuation of export goods

17 Assessment of duty

18 Provisional assessment of duty

19 Determination of duty where goods consist of articles liable to different rates of duty

20 Re-importation of goods

21 Goods derelict, wreck, etc.

22 Abatement of duty on damaged or deteriorated goods

23 Remission of duty on lost, destroyed or abandoned goods

24 Power to make rules for denaturing or mutilation of goods

25 Power to grant exemption from duty

25A Inward processing of goods

25B Outward processing of goods

26 Refund of export duty in certain cases

26A Refund of import duty in certain cases

161 Removal of difficulties

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