Chapter IX - Warehousing
Section 68
Section 68: Clearance of warehoused goods for home consumption
Section 68 governs release of warehoused goods into India for home consumption. A prescribed bill of entry, payment of the applicable import duty and other statutory sums, and a proper-officer clearance order are required.
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Need advice on Section 68?
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
Any warehoused goods may be cleared from the warehouse for home consumption, if— (a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form; (b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; and (c) an order for clearance of such goods for home consumption has been made by the proper officer. Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon: Provided also that the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.
Key takeaways
Home-consumption entry
Present the prescribed bill of entry for the warehoused goods.
Payment before release
Pay the import duty, interest, fine and penalties payable in respect of the goods before clearance.
Relinquishment before release
The owner may relinquish title before the release order, subject to the statutory penalty and offence restrictions; it is not an unconditional duty waiver.
Home-consumption entry
Present the prescribed bill of entry for the warehoused goods.
Payment before release
Pay the import duty, interest, fine and penalties payable in respect of the goods before clearance.
Relinquishment before release
The owner may relinquish title before the release order, subject to the statutory penalty and offence restrictions; it is not an unconditional duty waiver.
Practical checklist
Do
- Identify the warehoused goods and file the home-consumption bill of entry.
- Reconcile duty and any interest, fine or penalty payable.
- Retain the officer’s clearance order before removing goods from the warehouse.
Frequently asked questions
Does warehousing itself permit release into domestic circulation?
No. Section 68 requires the prescribed entry, statutory payments and a clearance order.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026