Sections 11A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Chapter IVA lets the Central Government single out goods that are illegally imported on a large scale and place special duties on anyone who holds them. Section 11A defines the terms, section 11B gives the power to notify goods, and section 11C says what an owner, possessor or person in control of notified goods must tell the proper officer and how the goods may move.
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 these sections before acting.
If the Central Government is satisfied, having regard to the magnitude of the illegal import of goods of a class or description, that special measures are expedient in the public interest, it may notify those goods in the Official Gazette. A person who owns, possesses or controls notified goods on the notified date must, within seven days, deliver a statement to the proper officer showing the goods and where they are stored. After seven days the goods may not be kept anywhere except the intimated place.
Section 11A: the definitions for the Chapter
Section 11A gives four definitions for Chapter IVA.
| Term | Meaning in the text |
|---|---|
| Illegal import | The import of any goods in contravention of the provisions of this Act or any other law for the time being in force |
| Intimated place | A place intimated under sub-section (1), (2) or (3), as the case may be, of section 11C |
| Notified date | In relation to goods of any description, the date on which the notification for those goods is issued under section 11B |
| Notified goods | Goods specified in the notification issued under section 11B |
The footnote in the copy records that Chapter IVA, containing sections 11A to 11G, was inserted by Act 12 of 1969 with effect from 3 January 1969. Note that "illegal import" is not limited to breaches of this Act: a contravention of any other law for the time being in force also counts. That is wider than the "prohibited goods" definition discussed in our article on the definitions of goods and prohibited goods.
Section 11B: the power to notify goods
Section 11B says that, having regard to the magnitude of the illegal import of goods of any class or description, if the Central Government is satisfied that it is expedient in the public interest to take special measures for the purpose of checking the illegal import, circulation or disposal of such goods, or facilitating the detection of such goods, it may, by notification in the Official Gazette, specify goods of such class or description.
The conditions for use are therefore: (1) the illegal import is large in scale ("magnitude"); (2) the Government is satisfied that special measures are expedient in the public interest; and (3) the measures serve to check illegal import, circulation or disposal, or to facilitate detection. The notification date becomes the "notified date" for all the duties that follow. The text does not list any goods; it is for the notification to do that, and the notifications are not in the text consulted.
For anyone who deals in a class of goods that could be notified, the useful habit is to watch for notifications and to keep your stock records clean. Our customs compliance checklist for importers is a starting point for general record-keeping, and if you are unsure whether your stock falls under a notification, a short legal consultation can sort out the position before the seven days run out.
Section 11C: what a holder or acquirer must do
Section 11C has six sub-sections.
Sub-section (1): holders on the notified date. Every person who owns, possesses or controls, on the notified date, any notified goods shall, within seven days from that date, deliver to the proper officer a statement in relation to the notified goods owned, possessed or controlled by him and the place where such goods are kept or stored. The statement is in such form, in such manner and containing such particulars as may be specified by rules.
Sub-section (2): acquirers after the notified date. Every person who acquires any notified goods after the notified date shall, before making the acquisition, deliver to the proper officer an intimation containing the particulars of the place where the goods are proposed to be kept or stored after the acquisition, and shall, immediately on acquisition, deliver a statement (again in the form, manner and particulars specified by rules). There are two steps: an intimation before acquiring, and a statement immediately after.
The proviso says a person who has delivered a statement under (1) or (2) need not deliver any further statement for notified goods acquired later, so long as those goods are kept or stored at the intimated place.
Sub-section (3): shifting goods. If a person intends to shift notified goods to a place other than the intimated place, he must, before taking the goods out of the intimated place, deliver to the proper officer an intimation containing the particulars of the place to which they are to be shifted.
Sub-section (4): the seven-day bar. No person shall, after the expiry of seven days from the notified date, keep or store any notified goods at any place other than the intimated place.
Sub-section (5): sold or transferred goods. Where notified goods have been sold or transferred, they shall not be taken from one place to another unless accompanied by the voucher referred to in section 11F. The voucher itself is covered in our article on sections 11D to 11G.
Sub-section (6): other movement. No notified goods (other than those sold or transferred) shall be taken from one place to another unless accompanied by a transport voucher, in such form and containing such particulars as may be specified by rules, prepared by the persons owning, possessing or controlling the goods.
The rules behind the forms
The Act leaves the form, manner and particulars of the statement and transport voucher to rules. The rules that the section points to are the Notified Goods (Prevention of Illegal Import) Rules, 1969, which describe themselves as made under sections 11C to 11G; the copy consulted is dated 7 January 1985. The rule-wise detail is not set out here. If a notification under section 11B is ever issued for goods you hold, read those rules and the notification together.
A worked example with invented names
Suppose a notification specifies a class of electronic components, and the notified date is the 1st of a month. Anand Components Pvt. Ltd. holds stock of those components in two godowns on that date. Within seven days it must deliver a statement to the proper officer showing the goods and the places where they are kept. Those two godowns become the intimated places. If a month later Anand wants to move some stock to a third godown, it must first intimate the proper officer under sub-section (3); and any stock it moves between places, other than sold or transferred stock, travels with a transport voucher under sub-section (6). If it buys more of the same components after the notified date, it must intimate the intended storage place before the purchase and file a statement immediately afterwards.
Need help with notified goods obligations?
The seven-day window in section 11C is short. If you hold goods that may be notified, or you are unsure of your intimation or voucher duties, our legal consultation service can help you map them out against the notification and rules.
Key takeaways
- The Central Government can notify goods by reference to the magnitude of illegal import, in the public interest.
- A holder on the notified date must deliver a statement to the proper officer within seven days.
- An acquirer after the notified date must intimate the storage place before acquiring and deliver a statement immediately after.
- After seven days from the notified date, notified goods may be kept only at the intimated place.
- Notified goods move with a transport voucher; sold or transferred goods move with the section 11F voucher.
Read next
- Sections 11D–11G: acquiring notified goods, accounts, vouchers and personal use
- Section 11: power to prohibit import or export of goods
- Customs Compliance Checklist for Importers
- Sections 11H–11J: specified goods and specified area
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.