Knowledge Bank
Customs Act, 1962
Browse 27 published section guides in chapter order. Search by section number or topic to find the provision you need.
Official source checked as of 10 October 2026. Read the official Act.
Chapter IV - Prohibitions on importation and exportation
Chapter V - Levy of customs duties
- Section 12Dutiable goods
- Section 13Duty on pilfered imported goods
- Section 14Valuation of goods
- Section 15Import duty rate and tariff-value date
- Section 16Export duty rate and tariff-value date
- Section 17Assessment of duty
- Section 18Provisional assessment of duty
- Section 18AVoluntary revision after clearance
- Section 23Remission for lost or destroyed goods
- Section 25Power to grant customs duty exemption
- Section 26ARefund for defective imported goods
- Section 27Claim for refund of customs duty
- Section 28Recovery of duties not levied or paid, short-levied or short-paid, or erroneously refunded
Chapter VII - Clearance of imported and export goods
Chapter IX - Warehousing
Chapter X - Drawback
Chapter XI - Baggage, post, courier and stores
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