September 12, 2026

Section 90. Concessions in Respect of Imported Stores for the Navy – Customs Act, 1962

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

90. Concessions in respect of imported stores for the Navy

  1. Imported stores for consumption on board a ship of the Indian Navy are exempt from duty.
  2. Sections 87 and 88 apply in relation to a ship of the Indian Navy as they apply to a foreign-going vessel, with the modification that section 88 applies as if for the words “except with the permission of the proper officer” the words “except with the permission of the Central Government” were substituted.