September 13, 2026

Section 88. Application of Section 69 and Chapter X to Stores – Customs Act, 1962

Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Stores)

88. Application of section 69 and Chapter X to stores

The provisions of section 69 and Chapter X apply to stores (other than those to which section 89 applies) supplied to a vessel or aircraft as if they were being exported to a place outside India, subject to prescribed exceptions and modifications.