September 12, 2026

Section 43. Exemption of Certain Classes of Conveyances from Certain Provisions of This Chapter – Customs Act, 1962

Customs Act, 1962 — Chapter VI: Provisions Relating to Conveyances Carrying Imported or Exported Goods

43. Exemption of certain classes of conveyances from certain provisions of this Chapter

  1. Sections 30, 41 and 42 do not apply to a vehicle carrying no goods other than the luggage of its occupants.
  2. The Central Government may, by notification, exempt conveyances belonging to the Government or a foreign Government, and vessels/aircraft temporarily entering India due to an emergency, from all or any provisions of this Chapter.