September 12, 2026

Section 64. Owner’s Right to Deal with Warehoused Goods – Customs Act, 1962

Customs Act, 1962 — Chapter IX: Warehousing

64. Owner’s right to deal with warehoused goods

With the proper officer’s sanction and on payment of prescribed fees, the owner of any goods may, before or after warehousing, (a) inspect the goods; (b) separate damaged or deteriorated goods from the rest; (c) sort the goods or change their containers for preservation, sale, export or disposal; (d) deal with the goods and containers as necessary to prevent loss, deterioration or damage; (e) show the goods for sale; or (f) take samples of goods without entry for home consumption and, if the proper officer permits, without payment of duty on such samples.