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Section 29 of the Customs Act, 1962: Arrival of vessels and aircraft in India

The person in charge of a vessel or aircraft entering India must not cause or permit it to call or land at any place other than a customs port or customs airport, both on first...

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

Section 29 is the first section of Chapter VI, which deals with conveyances carrying imported or exported goods. It says that a vessel or aircraft entering India from abroad must call or land at a customs port or customs airport, unless the Board permits otherwise, and it sets out what the person in charge must do if a vessel or aircraft is forced to come down elsewhere.

This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022. Later Finance Acts must be checked for changes to this section before you act on it.

Sub-section (1): the general rule

The person in charge of a vessel or aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land:

  • (a) for the first time after arrival in India; or
  • (b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft,

at any place other than a customs port or a customs airport, as the case may be, "unless permitted by the Board". The last four words are footnoted as inserted w.e.f. 10-5-2013 by section 69 of the Finance Act, 2013 (17 of 2013).

Two points are worth stating plainly:

  1. The rule has two limbs. Clause (a) is about the first call or landing. Clause (b) continues the rule for any later call or landing while the conveyance still carries passengers or cargo it brought in.
  2. The permission is the Board's. The text names the Board, not the local officer. How a customs port or airport comes to be notified is in section 7, covered in our article on customs ports, airports and land customs stations.

The section refers to "customs port" and "customs airport" as terms defined elsewhere in the Act. If you are unsure whether a given place qualifies, a legal consultation can confirm it before a conveyance is routed there.

Sub-section (2): forced calls and landings

The rule in sub-section (1) does not apply to a vessel or aircraft "compelled by accident, stress of weather or other unavoidable cause" to call or land at a place other than a customs port or customs airport. But the person in charge of such a vessel or aircraft has three duties:

ClauseDuty
(a)Immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer in charge of a police station, and produce the log book belonging to the vessel or aircraft on demand
(b)Not permit, without the consent of any such officer, any goods carried to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the vessel or aircraft
(c)Comply with any directions given by any such officer about the goods; no passenger or crew member may leave the immediate vicinity of the vessel or aircraft without the consent of such an officer

The words "any such officer" in clauses (b) and (c) point back to the customs officer or police station officer in clause (a).

The proviso: health, safety and life

The proviso says nothing in the section prohibits the departure of crew or passengers from the vicinity of the vessel or aircraft, or the removal of goods, where the departure or removal is necessary for reasons of health, safety or the preservation of life or property. So the duties in sub-section (2) give way where people or property are at risk.

What the section does not say

  • It prints no penalty. Penalties for contraventions are dealt with elsewhere in the Act; see our post on penalties under sections 112 to 117, listed below, for the general provisions.
  • It does not say what the Board's permission looks like or how it is given; the text just says "unless permitted by the Board".
  • It does not define "log book", "stress of weather" or "unavoidable cause".

How section 29 fits with the next sections of Chapter VI

After arrival at a customs port or airport, the Chapter moves to documents and unloading. Section 30 requires delivery of an arrival manifest or import manifest, and sections 31 to 34 govern entry inwards and unloading. Our articles on section 30 and 30A and on sections 31 to 34 take those in turn. Section 43 allows the Central Government, by notification, to exempt certain classes of conveyances from all or any provisions of the Chapter; that is covered in our article on sections 42 and 43.

A worked example

The master of a cargo vessel, MV Sagar Rani, arrives from abroad with imported cargo. Under sub-section (1) the master must call first at a customs port, and may call elsewhere while the cargo from abroad is still aboard only if the Board has permitted it. Now take a case with a different aircraft: a cargo aircraft, forced by a sudden storm to land at an airfield that is not a customs airport. The person in charge reports immediately to the nearest customs officer or the officer in charge of a police station, produces the log book on demand, and does not let any goods be unloaded or any crew or passengers go out of the vicinity without the officer's consent. If a crew member needs urgent medical care, the proviso allows that crew member to leave the vicinity of the aircraft because the departure is necessary for reasons of health.

Practical points

  • Plan the first call at a customs port or airport. That is the rule for the first call or landing.
  • Check the Board's permission before any other call with cargo aboard. Clause (b) keeps the restriction going.
  • Keep the log book to hand. It must be produced on demand after a forced call or landing.
  • Hold goods and people near the conveyance. Unload or release them only with the officer's consent, except where the proviso applies.
  • Record the cause. The exception applies to "accident, stress of weather or other unavoidable cause".

Need help with conveyance and cargo rules?

If you operate vessels, aircraft or cargo that enters India and want to check the arrival rules before a voyage or flight, we can go through your position in a legal consultation.

Key takeaways

  • A vessel or aircraft entering India from abroad must call or land at a customs port or customs airport, unless permitted by the Board.
  • The restriction covers the first call or landing and any later call while carrying passengers or cargo brought in it.
  • A conveyance forced down by accident, stress of weather or other unavoidable cause is exempt from the restriction but must report immediately.
  • The person in charge must keep goods, crew and passengers near the conveyance unless the officer consents.
  • The proviso permits departures and removals needed for reasons of health, safety or preservation of life or property.

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 29

  • 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 is responsible under section 29?

The person in charge of the vessel or aircraft entering India from any place outside India.

Where must a vessel or aircraft call or land?

At a customs port or customs airport, as the case may be, unless permitted by the Board.

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Section 29: 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 7 questions readers ask most on this topic.

The person in charge of the vessel or aircraft entering India from any place outside India.

At a customs port or customs airport, as the case may be, unless permitted by the Board.

Sub-section (2) says the restriction does not apply where the vessel or aircraft is compelled by accident, stress of weather or other unavoidable cause, but the person in charge must report immediately to the nearest customs officer or the officer in charge of a police station.

Yes, on demand, to the officer to whom the arrival or landing is reported.

Not without the consent of the officer, except where the proviso applies for reasons of health, safety or the preservation of life or property.

Not without the consent of the officer, subject to the same proviso.

No penalty is printed in the section.