Chapter V - Levy of customs duties
Section 13
Section 13: Duty on pilfered imported goods
Section 13 removes the importer’s duty liability for imported goods pilfered after unloading and before the clearance-for-home-consumption or warehouse-deposit order. The protection does not apply if the goods are restored to the importer after pilferage.
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Need advice on Section 13?
This article is for general information. Refer to the Customs Act, 1962 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.
Key takeaways
Timing matters
Pilferage must occur after unloading and before the relevant Customs release or warehouse-deposit order.
Importer duty treatment
The importer is not liable for duty on qualifying pilfered goods unless they are later restored.
Custodian position differs
Section 45(3) separately addresses the approved custodian’s duty liability when goods are pilfered in its custody.
Timing matters
Pilferage must occur after unloading and before the relevant Customs release or warehouse-deposit order.
Importer duty treatment
The importer is not liable for duty on qualifying pilfered goods unless they are later restored.
Custodian position differs
Section 45(3) separately addresses the approved custodian’s duty liability when goods are pilfered in its custody.
Practical checklist
Do
- Record the unloading date, custody handover and any clearance or warehouse order.
- Report shortage promptly and obtain custodian and Customs records of pilferage.
- Track any later recovery or restoration of the goods.
Frequently asked questions
Does every missing import qualify for Section 13?
No. The goods must be pilfered in the specified period; other forms of loss fall under different provisions such as Section 23.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026