Chapter IX - Warehousing
Section 69
Section 69: Clearance of warehoused goods for export
Section 69 allows qualifying warehoused goods to be exported without paying import duty after the export entry, applicable payments and Customs release order. A Government notification may restrict this route for specified goods at risk of being smuggled back.
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Need advice on Section 69?
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) Any warehoused goods may be exported to a place outside India without payment of import duty if— (a) a shipping bill or a bill of export or the form as prescribed under section 84 has been presented in respect of such goods; (b) the export duty, fine and penalties payable in respect of such goods have been paid; and (c) an order for clearance of such goods for export 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.
(2) Notwithstanding anything contained in sub-section (1), if the Central Government is of opinion that warehoused goods of any specified description are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that such goods shall not be exported to any place outside India without payment of duty or may be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification.
Key takeaways
Export entry
Present the shipping bill, bill of export or prescribed Section 84 form for the warehoused goods.
Other amounts remain payable
The export-duty, fine and penalties payable for the goods must be paid even though import duty is ordinarily not paid under this route.
Order and notification check
Obtain the proper officer’s export clearance order and check whether a Section 69(2) notification limits the treatment for these goods.
Export entry
Present the shipping bill, bill of export or prescribed Section 84 form for the warehoused goods.
Other amounts remain payable
The export-duty, fine and penalties payable for the goods must be paid even though import duty is ordinarily not paid under this route.
Order and notification check
Obtain the proper officer’s export clearance order and check whether a Section 69(2) notification limits the treatment for these goods.
Practical checklist
Do
- Match warehouse stock and bond records to the export entry.
- Check any current Section 69(2) restriction for the goods.
- Pay applicable export sums and retain the export clearance order and proof of exit.
Frequently asked questions
Is every warehoused export automatically free of import duty?
No. The Section 69 conditions must be met, and a Government notification can restrict specified goods.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026