Customs Regulations
Table of Contents
Part I PRELIMINARY
1 Citation
2 Definitions
Part II GOVERNMENT WAREHOUSES
3 Permission to enter Government warehouses
4 Hours of opening of offices and warehouses
5 Extension of opening hours of offices and warehouses
6 Cancellation fee
7 Scale of warehouse rent for Government warehouses
Part III IMPORTATION AND REMOVAL OF DUTIABLE GOODS
8 Importation of dutiable goods
8A Import and export of goods by rail
9 Receipt of dutiable goods into Government warehouses
10 Removal of dutiable goods for local consumption
11 Removal of dutiable goods to another Government warehouse , licensed factory warehouse or licensed warehouse
12 Removal of dutiable goods for export or re-export
13 Transhipment of dutiable goods
13A Customs declarations
14 Director-General may require dutiable goods to be conveyed in vehicles or wagons capable of being locked, sealed, etc.
Part IV APPLICATIONS FOR LICENCES UNDER SECTION 50 OF ACT
15 Applications for factory warehouse licences
16 Inspection of premises or site and submission of plans
17 Nature of plans
18 Director-General may order alterations
19 Fire and health safeguards
20 Security may be required
21 Plan of plant to be submitted
22 Director-General may require alterations
23 Plan when approved to be signed
24 No deviation from approved plan
25 Plan to be available for inspection
26 Approval of plans or otherwise
27 Issue of licence
Part V PREMISES LICENSED UNDER SECTION 50 OF ACT
28 Alterations to premises
29 Unless permission obtained, only watchman may dwell on premises
30 Premises to be clean
31 Closing hours
32 Duty-paid goods not to be stored in licensed premises
33 Proper officer of customs may place locks, seals and require other safeguards
34 Books of account to be kept by licensee
35 Submission of weekly statement and monthly stock return
36 Nature of goods to be kept in licensed premises
37 Stacking of packages
38 Lots or stacks to be labelled
39 Licensed premises only to be used according to approved plans
40 Removal for local consumption, export or destruction
Part VI LICENSED WAREHOUSES
41 Applications for warehouse licences
42 Security may be required
43 Security of buildings
44 Alterations of buildings
45 Director-General may order safeguards
46 Nature of goods to be stored
47 Closing hours
48 Payment of duty
49 Submission of daily return
50 Stock book to be kept
51 Monthly stock return required
52 Marking of packages
53 Inspection of stocks
54 Goods not to be returned to warehouse without permission
Part VII SURVEYS OF DUTIABLE GOODS
55 Presumption as to content of containers
56 Survey of dutiable goods
57 Dutiable goods unfit for consumption
58 Destruction of dutiable goods
59 Survey fee
Part VIII DENATURING OF INTOXICATING LIQUORS
60 Denaturing of intoxicating liquors in warehouses
61 Industrial spirit
62 Methylated spirit
Part IX APPLICATIONS FOR LICENCES UNDER SECTION 63 OF ACT
63 Applications for licences
64 Inspection of premises or site and submission of plans
65 Accommodation to be provided
66 Director-General may order alterations
67 Fire and health safeguards
68 Director-General to make recommendations
69 Applications to be approved by Minister
70 Plan of plant to be submitted
71 Director-General may require alterations
72 Plan when approved to be signed
73 No deviation from approved plan
74 Issue of licence
Part X PREMISES LICENSED UNDER SECTION 63 OF ACT
75 Alterations to premises
76 Director-General may order safeguards
77 Unless permission obtained, only watchman may dwell on premises
78 Premises to be clean
79 Closing hours
80 Liquors and cigarettes not to be returned to premises without permission
81 Proper officer of customs may place locks
82 Liquors to be free from contamination
83 Contaminated liquors to be re-prepared
84 Director-General to report to Minister
Part XI BOTTLING, BLENDING, COMPOUNDING AND VARIATION OF INTOXICATING LIQUORS
85 Application for licence
86 Plan to be submitted
87 Plan to be signed when approved
88 No deviation from approved plan
89 Issue of licence
90 Notice of blending to be given
91 Closing hours
92 Bottling of contents of container not to be stopped
93 Empty bottles not to be removed without permission
94 Containers to be kept in bottling warehouse until empty
95 Conditions of bottling
Part XII LICENSED TOBACCO FACTORIES
96 Licensee to keep stock book
97 Restriction on receiving tobacco into licensed premises
98 Restrictions on removal of tobacco
99 Adulteration of tobacco forbidden
100 Possession of materials for adulteration of tobacco forbidden
101 Packing of products
102 Labels to be approved by Director-General
103 Markings
Part XIII CLAIMS TO DRAWBACK ON TOBACCO
104 Notice of packing to be given
105 Cases to be sealed
106 Restrictions on export
107 Proof of landing may be required
108 Claims to be submitted monthly
109 Assessment of weight for drawback
110 Decision of Director-General final
Part XIV CLAIMS TO DRAWBACK UNDER SECTION 81 OF ACT
111 Application to claim drawback under section 81 of Act
112 Security of building and accommodation
113 Security may be required
114 Director-General may order safeguards
115 Alteration to premises or plants
116 Unless permission obtained, only watchman may dwell on premises
117 Proper officer of customs may place locks
118 Books of account to be kept in factory
119 Submission of monthly return
120 Stacking of packages
121 Lots or stacks to be labelled
122 Notice of manufacture and packing to be given
123 Packages to be sealed
124 Seals, etc., not to be tampered
125 Declaration to be submitted for approval
126 Particulars required as declaration
127 Restrictions on export
128 Proof of landing may be required
129 Hours of manufacture, packing and removal for export under drawback
130 All operations to be performed by manufacturer and at his expense
131 Goods not to be returned to factory without permission
132 Powers of inspection
133 Claims to be submitted monthly
134 Assessment of drawback
135 Claims for drawback may be refused unless provisions of law are complied with
136 Decision of Director-General final
Part XV ASSESSMENT OF DUTY
137 Standard size bottles
138 Non-standard size bottles
139 Determination of alcoholic strength
139A Intoxicating liquors
140 Cigarettes
141 Beedies
142 Cigars
Part XVI FEES
143 Fees for licences
144 Period for which licences shall be issued
145 Attendance fees
Part XVII MISCELLANEOUS
146 Composition of offences
147 Disposal of forfeitures
148 Penalties
Legislative History