Chapter VII - Clearance of imported and export goods
Section 49
Section 49: Temporary storage pending clearance
Section 49 allows specified imported goods to be kept temporarily in a public warehouse when the importer cannot clear them or move them to a bonded warehouse within a reasonable time. It is a permission route on application, distinct from Chapter IX warehousing.
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Need advice on Section 49?
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
Where,–– (a) in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time; (b) in the case of any imported dutiable goods, entered for warehousing, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be removed for deposit in a warehouse within a reasonable time, the goods may pending clearance or removal, as the case may be, be permitted to be stored in a public warehouse for a period not exceeding thirty days: Provided that the provisions of Chapter IX shall not apply to goods permitted to be stored in a public warehouse under this section: Provided further that the Principal Commissioner of Customs or Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.
Key takeaways
Eligible delay
The importer applies when goods entered for home consumption cannot be cleared, or dutiable goods entered for warehousing cannot be moved for deposit, within a reasonable time.
Temporary public-warehouse storage
An Assistant or Deputy Commissioner may permit public-warehouse storage for up to thirty days; the Principal Commissioner or Commissioner may extend it in further periods of up to thirty days at a time.
Different from bonded warehousing
The Act expressly says Chapter IX does not apply to goods stored under this Section 49 permission.
Eligible delay
The importer applies when goods entered for home consumption cannot be cleared, or dutiable goods entered for warehousing cannot be moved for deposit, within a reasonable time.
Temporary public-warehouse storage
An Assistant or Deputy Commissioner may permit public-warehouse storage for up to thirty days; the Principal Commissioner or Commissioner may extend it in further periods of up to thirty days at a time.
Different from bonded warehousing
The Act expressly says Chapter IX does not apply to goods stored under this Section 49 permission.
Practical checklist
Do
- Document the reason clearance or warehouse removal cannot occur in reasonable time.
- Apply to the competent Customs officer before using Section 49 storage.
- Track the written permission and obtain an extension before its period expires.
Frequently asked questions
Does Section 49 storage make the goods warehoused under Chapter IX?
No. Section 49 expressly excludes Chapter IX for goods stored under its temporary permission.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026