OBJECTIVE With many spheres of imports and exports falling under the ambit of Customs Act , there are rules and regulations for loading and unloading of goods also. The person-in-charge of the conveyance has the primary responsibility to furnish the required details to the Customs Officer in order to get permission for the Vessel or Aircraft to land at or depart from the Customs station. In this webinar, we will be learning about the provisions of Customs Act,1962 dealing with conveyances carrying imported or exported goods.

1. Provisions for Conveyances under
Customs
CA Divakar Vijayasarathy

2. Research Credits
Gracelin Lita
CA Jugal Gala

3. Legends used in the Presentation
CG Central Government
A.C. Assistant Commissioner
D.C. Deputy Commissioner

4. Presentation Schema
Introduction
Arrival of vessels
and Aircraft in India
Delivery of
Arrival/Import
Manifest or Import
Report
Import Manifest and
Report Regulations
Passenger & Crew
Arrival Manifest
and Passenger
Name Record
Information
Conditions for
imported goods to
be unloaded from
the vessel
Conditions for
loading and
unloading of goods
Restrictions on
water-borne goods
Restrictions for
loading or unloading
of goods on holidays
Powers of Proper
Officer
Conditions for
loading of export
goods
Departure/Export
Manifest or Export
Report
Export Manifest
and Report
Regulations
Passenger& Crew
Departure Manifest
and Passenger
Name Record
Information
Written Order
Exemptions to certain
classes of conveyance

5. Introduction
Conveyance means a transport used for the carriage of something or someone from one place to
another .
Under Customs Act, Conveyance includes a Vessel, an Aircraft and a Vehicle - Sec 2(9)
There are few rules and regulations that needs to be adhered before the imported goods are
unloaded from or export goods are loaded on the vessel or aircraft
The principal responsibility is on the person-in-charge of the conveyance to furnish the
required documents within the specified time.
It is necessary for the Proper Officer to be satisfied in order to permit the conveyance to land at
or leave the Customs Station
Therefore, it is important to understand the provisions of Customs Act with regard to the
conveyances carrying imported or exported goods

6. Provisions relating to
Imports

7. Arrival of Vessels and Aircrafts in India –
Sec 29
A vessel/aircraft can be landed at any place other than Customs Port/Airport in situations of accident, stress of
weather or any unavoidable cause subject to fulfillment of following conditions by the person-in-charge
Immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the
officer-in-charge of a police station (Log book to be submitted on demand)
Person-in-charge of the vessel or an aircraft shall allow landing of such vessel/aircraft to land for the first time after
arrival in India or at any time while it is carrying passengers or cargo
Only at a Customs Port or Customs Airport (At any other place if permitted by the Board)
Shall not permit any goods to be unloaded or any of the crew/ passengers to depart from the vicinity of the vessel
or the aircraft without the consent of the Officer
Shall comply with directions given by such Officer
The above conditions need not be fulfilled in the following circumstances
Removal of goods for the protection of property
Departure of passengers for reasons being health, safety or preservation of life

8. Delivery of Arrival Manifest or Import Manifest
or Import Report – Sec 30
Person-in-charge of a vessel/aircraft/vehicle shall deliver to the Proper Officer electronically in the
prescribed form the following
Vessel or Aircraft
Import/Arrival
Manifest
Prior to the arrival
of vessel or aircraft
Vehicle Import Report
Within 12 hours
after its arrival at
Customs station
Penalty of an amount not exceeding Rs.50000
If not delivered within the specified time
and there is no sufficient cause for delay
Where it is not feasible to deliver electronically, the Commissioner of Customs shall allow the same to be delivered
in any other manner
A declaration on the truth of the contents to be made and duly signed by the person delivering the import
manifest or import report
If the proper officer is satisfied that the arrival manifest or import manifest or import report is in any way incorrect or
incomplete, but there was no fraudulent intention, he may permit it to be amended or supplemented.

9. Import Manifest (Aircraft) Regulations,1976
Import Manifest
Shall be delivered in duplicate
Shall cover all the goods
carried in the aircraft.
Shall consist of
- A General Declaration
- A Passenger Manifest
- A Cargo Declaration
- A list of private property in the possession
of the Captain or other members of the Crew
Cargo Declaration shall have
the following categories
Cargo to be landed
Unaccompanied baggage
Goods to be transhipped
Same bottom or Retention
cargo*
Cargo declaration in respect
of the following goods shall
be furnished in separate
sheets and be set out in the
order of the ports of landing
Arms, Ammunition, Explosives,
Narcotics, Dangerous drugs,
Gold or Silver
If an aircraft does not carry any
of the above goods, a Nil
Declaration to be furnished.
*Cargo lying in the aircraft but not landed or transhipped

10. Import Manifest (Vessels) Regulations,1976
Import Manifest
Shall be delivered in duplicate
Shall cover all the goods
carried in the aircraft.
Shall consist of
- An application for Entry Inwards
- A General Declaration
- A Passenger Manifest
- A Cargo Declaration
- Vessel’s stores list
- A list of private property in the possession
of the Captain or other members of the
Crew
Cargo Declaration shall have
the following categories
Cargo to be landed in the
order of the ports of landing
Unaccompanied baggage in
the order of the ports of
landing
Goods to be transhipped
Same bottom or Retention
cargo**
Cargo declaration in respect
of the following goods shall
be furnished in separate
sheets and be set out in the
order of the ports of landing
Arms, Ammunition, Explosives,
Narcotics, Dangerous drugs,
Gold or Silver
If an aircraft does not carry any
of the above goods , a Nil
Declaration to be furnished.
** Nature of the cargo and the number of packages are to be declared

11. Import Report (Form) Regulations,1976
Import Report
Shall be delivered in duplicate
Shall cover all the goods carried in
a vehicle
Cargo Declaration shall have the
following categories
Cargo to be landed
Unaccompanied baggage
Goods to be transhipped
Same bottom or Retention cargo
Cargo declaration in respect of
the following goods shall be
furnished in separate sheets and
be set out in the order of the
ports of landing
Arms, Ammunition, Explosives,
Narcotics, Dangerous drugs, Gold
or Silver

12. Passenger and Crew Arrival
Manifest
Before arrival in case of
vessel or aircraft
Upon arrival
in case of
vehicle
Passenger Name Record Information of arriving passengers
Penalty of an amount not exceeding Rs.50000
If not delivered within the specified time
and there is no sufficient cause for delay
Person-in-charge of a conveyance that enters India from any place outside India or any other person as may
be specified by the CG shall deliver to the Proper Officer in the prescribed form the following
Passenger and Crew Arrival Manifest and
Passenger Name Record Information – Sec 30A

13. Conditions for Imported Goods to be Unloaded
from the Vessel
• Imported goods to be unloaded from the vessel only on an Order
given by the Proper Officer granting entry inwards to such vessel
• Order of Grant of Entry Inwards shall be given only if
• Arrival/Import Manifest is delivered
• The Proper Officer was satisfied that there was sufficient cause for
not delivering it
Grant of Entry Inwards – Sec 31
• Imported goods to be specified in such manifest or report for being
unloaded at that customs station.
• Exception given only with the permission of the Proper Officer
Mention of imported goods in
Import manifest/ Import Report
– Sec 32
Non-applicability of Sec 31
Unloading of
 baggage accompanying a passenger or a member of the crew
mail bags
Animals
perishable goods
 hazardous goods.

14. Provisions relating to
Exports

15. Conditions for Export Goods to be Loaded
on the Vessel
• Export goods shall be loaded on the vessel only on an Order given by
the Proper Officer granting entry outwards to such vessel
• Exception to above: Baggage and Mail bagsGrant of Entry Outwards – Sec 39
Export goods other than baggage and
mailbags
A shipping bill or Bill of Export or
Bill of Transhipment duly passed
by the proper officer has been
given by the exporter to the
person-in-charge of the vessel
Baggage and mailbags
Export has been duly permitted by
the Proper Officer
Loading of goods to be duly passed
by the Proper Officer –Sec 40
• Loading of export goods shall be permitted if:

16. Delivery of Departure Manifest or Export
Manifest or Export Report – Sec 41
Person-in-charge of a vessel/aircraft/vehicle shall deliver to the Proper Officer electronically in the
prescribed form the following
Vessel or Aircraft
Export/Departure
Manifest or Export
Report
Before departure
of the conveyance
from Customs
Station
Vehicle Export Report
Before departure
of the conveyance
from Customs
Station
Penalty of an amount not exceeding Rs.50000
If not delivered within the specified time
and there is no sufficient cause for delay
Where it is not feasible to deliver electronically, the Commissioner of Customs shall allow the same to be delivered
in any other manner
A declaration on the truth of the contents to be made and duly signed by the person delivering the Export
manifest or Departure manifest or Export Report
If the proper officer is satisfied that the Departure manifest or Export manifest or Export report is in any way
incorrect or incomplete, but there was no fraudulent intention, he may permit it to be amended or supplemented.

17. Export Manifest (Aircraft) Regulations,1976
Export Manifest
Shall be delivered in duplicate
Shall cover all the goods
carried in the aircraft.
Shall consist of
- A General Declaration
- A Passenger Manifest
- A Cargo Manifest
- A list of private property in the possession
of the Captain or other members of the Crew
Cargo Manifest shall have the
following categories
Cargo shipped
Cargo transhipped
Cargo in respect of which
drawback has been claimed
Same bottom cargo
Cargo declaration in respect
of the following goods shall
be furnished in separate
sheets and be set out in the
order of the ports of landing
Arms, Ammunition, Explosives,
Narcotics, Dangerous drugs,
Gold
If an aircraft does not carry any
of the above goods , a Nil
Declaration to be furnished.
*Same bottom cargo means cargo lying in the aircraft but not landed or transhipped

18. Export Manifest (Vessels) Regulations,1976
Export Manifest
Shall be delivered in duplicate
Shall be signed by the
person-in-charge of the
vessel
Shall consist of
- A Cargo Manifest
- Vessel’s stores list
- A list of private property in the
possession of the Master, officers and
crew
Particulars of export
manifest
Goods shipped
Goods transhipped at the
port
Same bottom cargo
Cargo on which drawback
was claimed (to be furnished
in separate sheet)
Dutiable goods including arms
and ammunition forming part of
the ordinary equipment of the
vessel
Separate declaration in
respect of arms and
ammunition
The name of the port to
where these goods are
intended to land
In case of transhipped goods ,
the name of the port and the
vessel from which the goods
arrived
Export manifest to be delivered before departure or within 7 days from the departure of the vessel (with security of
the agent of the person-in-charge of the vessel)

19. Export Report (Form) Regulations,1976
Import Report
Shall be delivered in duplicate
Shall cover all the goods carried in the vehicle

20. Passenger and Crew Departure Manifest
Passenger Name Record Information of arriving passengers
Penalty of an amount not exceeding Rs.50000
If not delivered within the specified time
and there is no sufficient cause for delay
Person-in-charge of a conveyance that departs from India to a place outside India or any other person as
may be specified by the CG shall deliver to the Proper Officer in the prescribed form the following
Passenger and Crew Departure Manifest and
Passenger Name Record Information – Sec 41A

21. Loading & Unloading of
Goods, Waterborne Goods &
Additional Powers

22. Conditions for Loading and Unloading of
Goods
• Imported goods shall be unloaded and export goods shall be
loaded at the place approved under Section 8* by the Principal
Commissioner / Commissioner of Customs only
• Exception shall be given upon permission given by the Proper
Officer
Loading or Unloading at
Approved Places - Sec 33
• Goods not to be unloaded or loaded except under supervision of
customs officer
• Exception shall given upon General Permission given by the Board
by notification in the Official Gazette or Special Permission given
by Proper Officer in particular case
Loading or Unloading under
Supervision of Customs
Officer - Sec 34
* Sec 8 – The Principal Commissioner or Commissioner of Customs shall approve proper places at any
Customs Port or Customs Airport or Coastal Port for the loading or unloading of goods and specify the limits
of any customs area

23. Restrictions on Goods being Water-borne –
Sec 35
*Water borne goods means goods that are floating on , supported, carried or otherwise moved by water
The following goods shall be accompanied by a Boat note** in the prescribed form
All waterborne imported goods* to be landed from any vessel
Water-borne export goods* which are not accompanied by a Shipping Bill
• Boat note shall be issued by the proper officer or by the exporter or his authorised agent (if permitted by
the Commissioner of Customs)
• The boat notes shall be in such dimension and colour as indicated
• Boat note has to be maintained in duplicate and machine numbered
• Boat note shall be issued in all cases of export cargo, import cargo, transhipment cargo, reshipment cargo or
same bottom cargo
**Boat Note Regulations,1976
Transhipment cargo are shipment of goods or containers to an intermediate destination
Reshipment cargo is cargo being shipped again especially by transferring to another ship
Same bottom cargo is that which is retained in the vessel

24. Restrictions on Loading or Unloading of Goods
on Holidays – Sec 36
• No unloading of imported goods or loading of export goods shall happen on Sundays or on
any holiday observed by the Customs Department or any other day after the working hours
• Exception to above : On presentation of prescribed notice and on payment of prescribed
fees
• However, no fees shall be levied for the unloading and loading of baggage accompanying a
passenger or a member of the crew and mail bags

25. Additional Powers of the Proper Officer
• The proper officer may at any time board any
conveyance carrying imported goods or export goods
and may remain on such conveyance for such period
as he considers necessaryPower to Board Conveyances – Sec 37
• The proper officer may require the person-in-charge
of any conveyance or animal carrying imported
goods or export goods to produce any document
and to answer any questions as required by him to
carry out his duties as per the Customs Act
Power to require production of
documents and ask questions – Sec 38

26. Written Order and
Exemption

27. Written Order for the Conveyance to leave
– Sec 42
The person-in-charge shall permit the conveyance to depart from the Customs Station at which the imported
goods were unloaded or export goods were loaded ,only on a Written Order issued by the Proper Officer
The person-in-charge has answered any questions raised to him by the Proper Officer in regard to the documents
submitted
Passenger and Crew Arrival Manifest and Passenger Name Record Information has been delivered to the Proper Officer
The Shipping Bills, Bills of Export, Bills of Transhipment or any other documents required by the Proper Officer have
been delivered to him
Written order shall be given on the fulfillment of following conditions

28. Contd..
All duties leviable on any stores consumed in such conveyance and all charges and penalties due have been
paid or the payment has been secured by guarantee or deposit of amount as directed by the Proper Officer
The person-in-charge of the conveyance has no penalty levied on him under Sec 116* or the payment of
any such penalty has been secured by guarantee or deposit of amount as directed by the Proper Officer
Export goods loaded without payment of export duty or in contravention of any provisions of Customs Act
or any other law have been unloaded OR
Where it is not practicable to unload such goods as determined by the A.C. or D.C. of Customs, the person-
in-charge of the conveyance has given an undertaking secured by guarantee or deposit of such amount
*Sec 116 - Penalty levied in case goods are not unloaded at its place of destination in India or the quantity
unloaded is short of the quantity to be unloaded and there is no sufficient cause to prove the deficiency or
default.

29. Exemptions to Certain Classes of
Conveyances – Sec 43
• A vehicle which carried no goods other than the luggage
of its occupants
Non-applicability of Sec 30(Arrival/Import Manifest
or Import Report), Sec 41(Departure/Export
Manifest or Export Report) and Sec 42(Written
Order)
• Conveyances belonging to the Government or any
Foreign Government
• Vessels and Aircrafts which temporarily enter India in
case of Emergency
The CG may by notification in the Official Gazette
exempt the following conveyances from all or any of
the provisions of Chapter-VI*
*Chapter VI – Provisions relating to Conveyances carrying Imported or Exported Goods

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