Sections 19 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.
Three short sections deal with special cases of charging duty. Section 19 says how duty is worked out when goods come as a set of articles that bear different rates. Section 20 deals with goods imported after having been exported. Section 21 covers derelict, jetsam, flotsam and wreck brought or coming into India.
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.
For a set of articles, duty on value-based articles is charged at the highest rate among them, and articles not liable to duty take that rate, unless the importer proves separate values or the accessory conditions in the rules are met. Re-imported goods are liable to duty and subject to the same conditions and restrictions as goods of like kind and value on import. Derelict, jetsam, flotsam and wreck are dealt with as if imported, unless shown to be admissible without payment of duty under the Act.
Section 19: goods that consist of a set of articles
Section 19 applies "except as otherwise provided in any law for the time being in force", where goods consist of a set of articles. Duty is calculated as follows:
| Clause | Type of article | Duty treatment |
|---|---|---|
| (a) | Articles liable to duty with reference to quantity | Chargeable to that duty |
| (b) | Articles liable to duty with reference to value | If at the same rate, chargeable at that rate; if at different rates, chargeable at the highest of such rates |
| (c) | Articles not liable to duty | Chargeable at the rate at which articles liable with reference to value are liable under clause (b) |
So a mixed set does not get the benefit of its lowest-rated part. If the set contains value-based articles at different rates, the highest rate applies to all of them, and an article that would not by itself attract duty is pulled in at the clause (b) rate. This is a rule for sets; a consignment of separate goods is not covered by it. If you are about to import such sets under your own Import Export Code, set that up first; our IEC registration service can help.
There are two provisos.
Proviso (a): accessories and spare parts. Accessories of, and spare parts or maintenance and repairing implements for, any article which satisfy the conditions specified in the rules made in this behalf are chargeable at the same rate of duty as that article. The Accessories (Condition) Rules, 1963 are the rules on the point; the copy consulted is dated 23 January 1963, and it states that it is made under section 156. The rule-wise detail is not set out here.
Proviso (b): separate values. If the importer produces evidence to the satisfaction of the proper officer, or the evidence is available, regarding the value of any of the articles liable to different rates of duty, that article is chargeable to duty separately at the rate applicable to it. The words "or the evidence is available" were inserted with effect from 8 April 2011 by Act 8 of 2011 (section 40), as the footnote records. This proviso is the importer's way out of the highest-rate rule: show the value of each article, and each is charged at its own rate.
Since this works on rates, the link to the charging section matters; see our article on section 12. For how the rate and value are put together in an assessment, our post on how customs duty is calculated may help.
An example with invented names. Vega Home Appliances Pvt. Ltd. imports a boxed set that includes a main machine and several parts. If the parts are accessories that satisfy the conditions in the rules, proviso (a) applies and they are charged at the same rate as the machine. If they are separate articles at different value-based rates and Vega has the evidence of each one's value, proviso (b) lets each be charged at its own rate; without that evidence the highest rate applies to all.
Section 20: re-importation of goods
Section 20 says that if goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject on the importation thereof.
The footnotes show that section 20 was substituted by Act 32 of 1994 (section 60(i)) with effect from 13 May 1994, and that provisos and Explanations were omitted by Act 22 of 1995 (section 53) with effect from 26 May 1995. The copy prints the section as ending with a semicolon and an omission mark; the live text is the one sentence above.
The clause is short, and its meaning is clear: re-importation is not a way around duty or restrictions. The returning goods are treated like goods of the same kind and value coming in for the first time. Relief for goods that return from repair or further processing abroad is a different matter, dealt with by section 25B, which begins "Notwithstanding anything contained in section 20". Our article on sections 25A and 25B covers that route. Section 26 deals with a refund of export duty where goods return, as the article on sections 26 and 26A explains.
Section 21: derelict, jetsam, flotsam and wreck
Section 21 says that all goods, derelict, jetsam, flotsam and wreck brought or coming into India shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted without payment of duty under the Act. The key points:
- The words "brought or coming into India" are wide: they speak of goods brought and goods coming, without limiting how they arrive.
- The default is to treat them as imported goods, with duty and the other import rules.
- The person who says the goods are entitled to be admitted without payment of duty must show it to the satisfaction of the proper officer; the burden is on the claimant.
How the three sections fit
| Section | Situation | Default treatment |
|---|---|---|
| 19 | Set of articles at different rates | Highest rate for value-based articles, unless separate values are shown or the accessory conditions are met |
| 20 | Goods imported after export | Duty and the conditions and restrictions for goods of like kind and value |
| 21 | Derelict, jetsam, flotsam, wreck | Dealt with as if imported, unless entitled to admission without payment of duty |
Need help bringing goods in under your own code?
Sets, returned consignments and unusual arrivals all begin with a properly registered importer. If you plan to import in your own name, our IEC registration team can help you start with the right registration in place.
Key takeaways
- For a set of articles, value-based articles at different rates are charged at the highest of those rates, and articles not liable to duty take that rate.
- Accessories and spare parts that meet the rules' conditions take the rate of the main article; separate evidence of value lets each article be charged at its own rate.
- Goods imported after export are liable to duty and to the conditions and restrictions that apply to goods of the like kind and value.
- Derelict, jetsam, flotsam and wreck are treated as imported unless shown to be admissible without payment of duty.
- Relief for goods re-imported after repair or processing is under section 25B, not section 20.
Read next
- Section 12: dutiable goods and the charge of customs duty
- Sections 25A–25B: inward and outward processing of goods
- Sections 13 and 22–24: pilfered, damaged, lost or abandoned goods and denaturing
- Customs Duty Calculation Explained
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.