Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Stores)
86. Transit and transhipment of stores
- Any stores on board a vessel or aircraft may, without payment of duty, remain on board while the vessel/aircraft is in India.
- Any such stores may, with the permission of the proper officer, be transferred to another vessel/aircraft that is a foreign-going vessel/aircraft, subject to prescribed conditions.
