Sections 156-157 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.
Sections 156 and 157 are the two general delegations in the Act. Section 156 lets the Central Government make rules, and section 157 lets the Board make regulations; each is followed by a list of matters on which the rules or regulations may provide. This article explains both sections as printed in the text on the CBIC portal updated to 30 March 2022, and then records what later Finance Acts changed in section 157(2).
Section 156: the Central Government may make rules consistent with the Act generally to carry out its purposes, and sub-section (2) lists matters on which rules may provide. Section 157: the Board may make regulations consistent with the Act and the rules, with its own list in sub-section (2). Both lists are illustrative: they operate "without prejudice to the generality" of the general power. The Act sets the framework; the detail sits in rules and regulations, not in these two sections.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts changed section 157(2), as described near the end of this article, and may have changed other provisions, so check before acting.
Where these sections fit
Sections 156 and 157 are in Chapter XVII, "Miscellaneous". Two sections follow them: section 158 on the provisions common to rules and regulations, and section 159 on laying them before Parliament; see our article on sections 158, 159 and 159A. Many sections of the Act also carry their own "as may be prescribed" or "by regulations" powers, and the opening words of both sections preserve those: each general power is "without prejudice to any power to make rules" (or regulations) "contained elsewhere in this Act".
If you are trying to work out whether a procedure comes from the Act, a rule, a regulation or a notification, our legal consultation team can help you trace it.
Section 156: rules by the Central Government
Sub-section (1). Without prejudice to any power to make rules contained elsewhere in the Act, the Central Government may make rules consistent with the Act generally to carry out its purposes.
Sub-section (2). In particular, and without prejudice to the generality of that power, rules may provide for the matters below.
| Clause | Matter, as printed |
|---|---|
| (a) | The manner of determining the transaction value of imported goods and export goods under sub-section (1) of section 14 |
| (b) | The conditions subject to which accessories, spare parts and maintenance and repairing implements for any article are chargeable at the same rate of duty as that article |
| (c) | The due date and the manner of making deferred payment of duties, taxes, cesses or other charges under sections 47 and 51 |
| (d) | Detention and confiscation of goods the importation of which is prohibited, with the conditions, information, notices, security, evidence and mode of verification |
| (e) | Reimbursement by an informant to any public officer of expenses and damages incurred in respect of any detention made on his information and consequent proceedings |
| (f) | Information required for goods mentioned in a shipping bill or bill of export that are not exported, or are exported and afterwards re-landed |
| (g) | Publication, subject to specified conditions, of names and other particulars of persons found guilty of contravention of the Act or the rules |
| (h) | The amount to be paid for compounding and the manner of compounding under sub-section (3) of section 137 |
| (i) | The form, time limit, manner, circumstances, conditions, restrictions and other matters for carrying out the provisions of Chapter VAA |
Footnotes print the amendment history: clause (a) was substituted by the Finance Act, 2007 (22 of 2007) w.e.f. 10.10.2007; clause (c) was inserted by the Finance Act, 2016 (28 of 2016) w.e.f. 14.5.2016; clause (g) was added by an Act of 1973; clause (h) was inserted by the Finance (No. 2) Act, 2004 (23 of 2004) w.e.f. 10.9.2004 and words in it were substituted by the Finance (No. 2) Act, 2009 (33 of 2009) w.e.f. 19.8.2009; and clause (i) was inserted by the Finance Act, 2020 (12 of 2020) w.e.f. 27-3-2020. The old wording of clause (a) in the footnote is not the rule.
For how the Act uses these powers on the ground, see our articles on the assessment of duty under section 17 and on the refund claim under section 27.
Section 157: regulations by the Board
Sub-section (1). Without prejudice to any power to make regulations contained elsewhere in the Act, the Board may make regulations consistent with the Act and the rules, generally to carry out its purposes. The words "and the rules" matter: a regulation sits below the rules as well as the Act.
Sub-section (2). The listed matters, in the copy consulted, are:
| Clause | Matter, as printed (summarised) |
|---|---|
| (a) | Form and manner to deliver or present a bill of entry, shipping bill, bill of export, arrival or import manifest, import report, departure or export manifest, export report, bill of transhipment, declaration for transhipment, boat note and bill of coastal goods |
| (ai), (aii) | Manner of export, relinquishment of title, abandonment and destruction under section 26A(1)(d); form and manner of an application for refund under section 26A(2) |
| (aa) | Form and manner of an application for refund under section 27 |
| (ab) | Form, particulars, manner and time of delivering passenger and crew manifest and passenger name record information, and the penalty for delay, under sections 30A and 41A |
| (b) | Conditions for transhipment under section 54(3), transportation under section 56 and removal of warehoused goods under section 67, without payment of duty |
| (c) | Conditions for manufacturing or other operations in a warehouse under section 65 |
| (d) | Time and manner of finalisation of provisional assessment |
| (e) | Manner of conducting pre-notice consultation |
| (f) | Circumstances and manner of issuing a supplementary notice |
| (g) | Form and manner of an application for advance ruling or appeal, and the Authority's procedure, under Chapter VB |
| (h) | Manner of clearance or removal of imported or export goods |
| (i) | Documents to be furnished for imported goods |
| (j), (ja) | Electronic cash ledger and electronic duty credit ledger |
| (k) | Manner of conducting audit |
| (ka) | Matters under Chapter XIIB (authentication and identification) |
| (l) | Goods for controlled delivery and the manner |
| (m) | Measures and separate procedure or documentation for a class of importers or exporters or categories of goods or modes of transport |
| (n) | Form, manner, time limit, restrictions and conditions for amendment of any document under section 149 |
Clause (d) in particular is the source for the time and manner of finalising a provisional assessment, which is the subject of our article on section 18; and clause (n) links to the amendment of documents in section 149. Clause (k), on the manner of conducting audit, goes with section 99A. The footnotes show that the Finance Act, 2018 (13 of 2018) substituted clause (d) w.e.f. 29.03.2018, and that other clauses and words came in under Acts of 1991, 1999, 2009, 2017, 2018, 2019 and 2020 with the dates printed there.
Changes made by later Finance Acts
The text on the CBIC portal updated to 30 March 2022 does not carry the changes below. They are taken from the Finance Act gazette texts, and only what those texts print is recorded here.
| Finance Act | Change to section 157(2) | Date printed |
|---|---|---|
| Finance Act, 2023 (8 of 2023), section 132 | Inserts, after clause (c), a new clause (ca): "the manner and conditions for payment of duty and removal of goods under clause (C) of sub-section (1) of section 65A;" | The Act received the assent of the President on 31st March, 2023 |
| Finance (No. 2) Act, 2024 (15 of 2024), section 103 | In clause (m), after the words "importers or exporters", inserts the words "or any other persons," | The Act received the assent of the President on 16th August, 2024 |
Three limits on what can be said:
- No commencement date is given here. The clause texts do not print one, and this article does not supply one.
- Section 65A is not in the sources. Clause (ca) refers to "section 65A", but the CBIC copy prints no such section and the gazette extract available does not print it either, so this article does not describe it.
- Other Finance Act changes are not recorded. The Finance Act, 2023 file available is an extract, so any other change it made to the Customs Act cannot be confirmed from it.
What these sections do not say
- They do not themselves set any time limit, form, fee or condition; those come from the rules and regulations made under them.
- They do not say that a rule or regulation can go beyond the Act: both powers are "consistent with" the Act, and the regulation power is also consistent with the rules.
- They do not rank the listed matters; the lists are examples, with the general power behind them.
Practical points
- Find the source of the procedure. Ask whether a requirement comes from the Act, a rule under section 156, a regulation under section 157, or a notification.
- Check the clause. Section 157(2) clauses (aa), (d), (e), (f), (g), (k), (n) and others map directly to named procedures.
- Read rules and regulations as amended. The text consulted dates to 30 March 2022; the later Finance Act changes above, and later rules and regulations, are not in it.
- Do not expect detail in the Act. The lists say what may be provided for, not what is provided.
Need help tracing a customs rule or regulation?
When a customs procedure is in dispute, the first question is which instrument creates it and whether it has been amended. Our team can help you trace the source and read it against the Act. See our legal consultation page.
Key takeaways
- Section 156 gives the Central Government a general power to make rules consistent with the Act, with a list of nine illustrative matters in the copy consulted.
- Section 157 gives the Board a general power to make regulations consistent with the Act and the rules, with a longer list in sub-section (2).
- Both lists operate without prejudice to the general power.
- The Finance Act, 2023 (section 132) inserted clause (ca) in section 157(2), and the Finance (No. 2) Act, 2024 (section 103) amended clause (m); the copy consulted does not carry either change.
- The detail of procedure sits in rules and regulations and notifications, not in the Act.
Read next
- Sections 158, 159 and 159A: penalties in rules, laying before Parliament and effect of amendments
- Sections 154A to 154C: rounding off, publication of names and the Common Customs Electronic Portal
- Section 149: amendment of bill of entry and shipping bill
- Introduction to the Customs Act, 1962
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.