Introduction - CBEC's Customs Manual 2025 - Customs

Chapter 2: Arrival of Conveyances and Related Procedures 1. Introduction: 1.1 Customs control over conveyances that bring imported goods and take out export goods is necessitated by the fact that all imports and exports are required to be subjected to appropriate Customs clearance procedures. Hence, legal provisions are in place to monitor such conveyances and the goods carried thereon. Furthermore, in terms of Section 2 of the Customs Act, 1962 conveyance includes a vessel, an aircraft and a vehicle thereby covering all possible modes of transport and carriage of goods.