Clearance of goods for home consumption:

According to Section 47, the proper officer may make an order permitting clearance of goods for
home consumption on completion of the following formalities:
(a) Examination of goods: Examination of goods is to be done by customs examiners and
appraisers at the Docks/Air cargo complex.
(b) Goods to be “not prohibited goods”: Goods entered for home consumption shall not be
prohibited goods.
(c) Payment of import duty: The importer should have paid the import duty assessed.
(d) Permission for delivery: The proper officer may make an order permitting clearance for
hosing consumption, where he is satisfied that all formalities are complied with.

WAREHOUSING
If the imported goods are not required for use or consumption immediately after landing,
such goods are permitted to be deposited in a warehouse, without payment of duty, for
subsequent clearance for export.
Procedure Regarding Warehousing
1. Appointment of Public warehouses under (Section 57): Assistant Commissioner or
Deputy Commissioner of customs may appoint public ware houses wherein dutiable
goods may be deposited.
2. Appointment of private warehouses under (Section 58): Assistant commissioner or
Deputy commissioner of customs may licence private warehouses where in dutiable
goods imported may be deposited. Licences. to private warehouses are granted only if
facilities for public ware houses are not available.