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Section 11 of the Customs Act, 1962: power to prohibit import or export of goods

The Central Government must be satisfied that a prohibition is necessary for one of the purposes in sub-section (2) and must act by notification in the Official Gazette. The...

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Published
October 2, 2026
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Oct 3, 2026
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Last updated: October 2026Verified against: Government sources

Section 11 lets the Central Government, by notification, prohibit the import or export of goods of any specified description, absolutely or subject to conditions. It can do so only for the purposes listed in sub-section (2), which run from the security of India to the protection of human, animal or plant life or health.

This article follows the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check any later Finance Act changes to this section before acting.

Sub-section (1): the power and how it is used

Sub-section (1) says that if the Central Government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it may, by notification in the Official Gazette, prohibit either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification, the import or export of goods of any specified description.

There are four things to read out of this.

  1. Who acts: the Central Government, and only when it is satisfied that the step is necessary.
  2. Why it acts: only for the purposes in sub-section (2). A prohibition for a reason that is not in the list would have no footing in this section.
  3. How it acts: by notification in the Official Gazette, which specifies the description of goods.
  4. What it can do: prohibit absolutely, or prohibit subject to conditions. The conditions can be ones to be fulfilled before or after clearance.

The last point explains the idea behind "restricted" goods: goods may be allowed to come in, but only if conditions are met. This ties to the definition of "prohibited goods" in clause (33) of section 2, which, as our article on the goods and prohibited goods definitions explains, leaves out goods for which the permission conditions have been complied with.

If your product is one for which a health or biosecurity permit may be needed before it can be brought in, you will want to settle that before the goods ship; our team assists with the sanitary import permit process.

Sub-section (2): the twenty-two purposes

The purposes are listed from (a) to (v). Grouped by theme, they are:

ThemeClauses and purposes
Security and order(a) security of India; (b) public order and standards of decency or morality; (q) obligations under the Charter of the United Nations for international peace and security; (t) preventing dissemination of documents likely to prejudicially affect friendly relations with a foreign State or derogatory to national prestige
Illegal trade and the economy(c) prevention of smuggling; (d) prevention of shortage of goods of any description; (e) conservation of foreign exchange and safeguarding of balance of payments; (f) prevention of injury to the economy by the uncontrolled import or export of gold or silver or any other goods; (g) prevention of surplus of any agricultural product or the product of fisheries
Trade standards and industry(h) standards for classification, grading or marketing of goods in international trade; (i) establishment of any industry; (j) prevention of serious injury to domestic production of goods of any description; (p) foreign trade in any goods by the State or a State-controlled Corporation to the exclusion, complete or partial, of citizens of India
Health, environment and heritage(k) protection of human, animal or plant life or health; (l) protection of national treasures of artistic, historic or archaeological value; (m) conservation of exhaustible natural resources
Intellectual property and fair dealing(n) protection of patents, trademarks, copyrights, designs and geographical indications; (o) prevention of deceptive practices
Treaties and other laws(r) implementation of any treaty, agreement or convention with any country; (s) compliance of imported goods with any laws applicable to similar goods produced or manufactured in India; (u) prevention of the contravention of any law for the time being in force
Residual(v) any other purpose conducive to the interests of the general public

Two footnote entries are worth noting. In clause (f), the words "gold or silver or any other goods" were substituted for "gold or silver" with effect from 27 March 2020 by section 107 of the Finance Act, 2020 (12 of 2020). In clause (n), the words "copyrights, designs and geographical indications" were substituted for "copyrights" with effect from 10 May 2013 by section 64 of the Finance Act, 2013 (17 of 2013).

Clause (v), "any other purpose conducive to the interests of the general public", is wide. It is an open-ended purpose, but the power still has to be exercised by notification and on the Central Government's satisfaction that the step is necessary.

Where the purpose in clause (n) is involved, our post on border measures and customs seizure of counterfeit goods shows how the intellectual property side works in practice.

Sub-section (3): printed with a "to be notified" note

Sub-section (3) says that any prohibition or restriction or obligation relating to import or export of any goods or class of goods or clearance thereof provided in any other law for the time being in force, or any rule or regulation made or any order or notification issued thereunder, shall be executed under the provisions of that Act only if such prohibition or restriction or obligation is notified under the provisions of this Act, subject to such exceptions, modifications or adaptations as the Central Government deems fit.

The footnote in the copy says that it was inserted by section 59 of the Finance Act, 2018 (13 of 2018) "from a date to be notified". The source consulted shows no notification bringing it into force. This article therefore describes the words as printed and does not say sub-section (3) is in force. If you rely on it, check the official record for a notified date.

A worked example

Himalaya Botanicals Pvt. Ltd. wants to bring in a consignment of dried plant material. A notification under section 11 prohibits the import of goods of that description, but only subject to a condition to be fulfilled before clearance. If the company meets the condition, the goods are not "prohibited goods" for the purposes of the definition in section 2(33). If it does not, the goods remain within that definition, and the later chapters on confiscation and penalties can come into play. The practical lesson: read the notification, not just the section, because the conditions are in the notification.

Need help with a health or biosecurity import permit?

A section 11 notification can carry conditions that must be met before clearance. If your goods are of a kind that needs a health-related permit, our sanitary import permit service can help you plan the application so the shipment is not left waiting at the port.

Key takeaways

  • The Central Government may prohibit import or export of goods of a specified description by notification in the Official Gazette.
  • The prohibition can be absolute or subject to conditions to be fulfilled before or after clearance.
  • It can be made only for the purposes in sub-section (2), clauses (a) to (v).
  • The conditions are in the notification, not in the section.
  • Sub-section (3) is printed with a note that it is inserted from a date to be notified, and is not treated as in force here.

Read next

Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 11

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can prohibit imports and exports under section 11?

The Central Government, by notification in the Official Gazette.

Can the prohibition be partial?

Yes. Sub-section (1) allows a prohibition either absolutely or subject to conditions to be fulfilled before or after clearance.

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Section 11: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Central Government, by notification in the Official Gazette.

Yes. Sub-section (1) allows a prohibition either absolutely or subject to conditions to be fulfilled before or after clearance.

Only for the purposes specified in sub-section (2). Clause (v) is a wide residual purpose, namely any other purpose conducive to the interests of the general public.

Clause (n) lists the protection of patents, trademarks, copyrights, designs and geographical indications among the purposes.

The copy prints it with a footnote saying it is inserted from a date to be notified, and the source shows no notification. It is not treated here as in force.

In notifications issued under section 11, which are not part of the Act's text consulted for this article.