Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Stores)
85. Stores may be allowed to be warehoused without assessment to duty
- Where any imported goods intended to be used as stores on a foreign-going vessel or aircraft are entered for warehousing, the proper officer may permit them to be warehoused without assessment to duty.
- All the provisions of this Act shall apply to goods entered for warehousing under sub-section (1) as they apply to other warehoused goods, except that assessment to duty is made at the time of removal from the warehouse for supply to the vessel/aircraft as stores.
