Chapter VII - Clearance of imported and export goods
Section 45
Section 45: Custody and removal of imported goods
Section 45 keeps unloaded imported goods in approved custody in the customs area until they are cleared, warehoused or transhipped. The custodian must maintain records and cannot release or otherwise deal with goods without the required Customs permission.
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Need advice on Section 45?
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
(1) Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Principal Commissioner of Customs or Commissioner of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII.
(2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,— (a) shall keep a record of such goods and send a copy thereof to the proper officer; (b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer or in such manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an arrival manifest or import manifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.
Key takeaways
Approved custody
Imported goods unloaded in a customs area remain with the approved custodian until the lawful clearance, warehousing or transhipment step.
Records and release control
The custodian must keep and send records to the proper officer, and removal or other dealings require the statutory permission.
Pilferage liability
If goods are pilfered after unloading while in this custody, Section 45(3) places the duty liability on the custodian, with the statutory rate-date rule.
Approved custody
Imported goods unloaded in a customs area remain with the approved custodian until the lawful clearance, warehousing or transhipment step.
Records and release control
The custodian must keep and send records to the proper officer, and removal or other dealings require the statutory permission.
Pilferage liability
If goods are pilfered after unloading while in this custody, Section 45(3) places the duty liability on the custodian, with the statutory rate-date rule.
Practical checklist
Do
- Reconcile manifest, unloading and custodian inventory records.
- Obtain and retain the Customs release or movement permission before moving goods.
- Document shortages or pilferage immediately with the custodian and Customs.
Frequently asked questions
Can an importer remove goods merely because they have reached the port?
No. Section 45 controls custody and removal until lawful clearance, warehousing or transhipment.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026