Sections 31 to 34 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 31 to 34 set the conditions for unloading imported goods and loading export goods. A vessel needs an entry inwards order before unloading, goods must be listed in the manifest or report, unloading and loading must happen at approved places, and the work must be done under the supervision of the proper officer.
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 these sections before you act on them.
The master of a vessel must not permit unloading until the proper officer has granted entry inwards, and no such order is given until the arrival manifest or import manifest has been delivered or there is sufficient cause for not delivering it. Goods that must be mentioned in the manifest or report cannot be unloaded unless specified in it. Unloading and loading must happen at approved places and under supervision, except with permission.
Section 31: entry inwards for a vessel
Sub-section (1)
The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel. The duty is on the master, and the trigger is the order granting entry inwards.
Sub-section (2)
No such order shall be given until an arrival manifest or import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. The words "arrival manifest or import manifest" are footnoted as substituted w.e.f. 29-3-2018 by section 56 of the Finance Act, 2018 (13 of 2018). The delivery of the manifest is covered in our article on sections 30 and 30A.
Sub-section (3): what is outside the section
Nothing in section 31 applies to the unloading of:
- baggage accompanying a passenger or a member of the crew;
- mail bags;
- animals;
- perishable goods; and
- hazardous goods.
So these can be unloaded without waiting for entry inwards. Other rules of the Act may still apply to them.
Section 32: goods must be in the manifest or report
Manifest filing is electronic, so the people filing need access to ICEGATE; our ICEGATE registration service helps with that.
No imported goods required to be mentioned under the regulations in an arrival manifest, import manifest or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station.
Two conditions must be read together. First, the goods are of a kind that the regulations require to be mentioned in the manifest or report. Second, they are not specified in it for unloading at that customs station. When both are true, unloading needs the proper officer's permission. The section refers to "the regulations" without naming them, so the manifest rules must be read from the current text of the regulations.
Section 33: approved places only
Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods. Our article on sections 7 to 10 deals with section 8 and the approval of places.
Section 34: supervision of unloading and loading
Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer. The proviso has two permissions:
| Permission | Who gives it | Scope |
|---|---|---|
| General permission | The Board, by notification in the Official Gazette | For any goods or class of goods to be unloaded or loaded without supervision |
| Special permission | The proper officer, in any particular case | For goods or a class of goods to be unloaded or loaded without supervision |
Comparing the four sections
| Section | Restriction | Who is addressed | Relief |
|---|---|---|---|
| 31 | No unloading until entry inwards is granted | Master of a vessel | Baggage, mail bags, animals, perishable goods and hazardous goods are outside the section |
| 32 | No unloading of listed goods not specified in the manifest or report | Not named; the rule is stated as a bar on unloading | Permission of the proper officer |
| 33 | Unloading and loading only at approved places | Not named; the rule is stated as a bar | Permission of the proper officer |
| 34 | Unloading and loading only under supervision | Not named; the rule is stated as a bar | General permission by the Board; special permission by the proper officer |
Sections 33 and 34 apply to both imported and export goods, while sections 31 and 32 concern imports. The entry-outwards counterpart of section 31 is section 39, covered in our article on sections 39 to 41A.
What the sections do not say
- They print no penalty. Penalties for contraventions sit elsewhere in the Act.
- They do not say how long the proper officer takes to give entry inwards.
- They do not define "sufficient cause" or "supervision".
A worked example
A bulk carrier, MV Kaveri Star, reaches a customs port with imported cargo. The master may not let any cargo be unloaded until the proper officer gives an order granting entry inwards. Before giving it, the officer needs the arrival manifest or import manifest, or must be satisfied that there is sufficient cause for its absence. A passenger's baggage and the ship's mail bags can be unloaded without waiting, since sub-section (3) takes them out of section 31. When unloading starts, the agent, Harbour Lines, finds a consignment not specified in the manifest for that port. Under section 32 it can be unloaded only with the proper officer's permission. All of this must take place at a place approved under section 8(a), and under the supervision of the proper officer unless the Board has given general permission or the officer has given special permission.
Practical points
- Do not start unloading before the entry inwards order. The master carries the duty.
- Check the manifest line by line. Goods required to be mentioned but not specified for that station need permission.
- Confirm the place. It should be a place approved under section 8(a), or you need the proper officer's permission.
- Have an officer present. Supervision is the rule; relaxations come only by general or special permission.
- Know the exemptions in section 31(3). Baggage of passengers and crew, mail bags, animals, perishable goods and hazardous goods fall outside that section.
Need help with import documents and system access?
Entry inwards depends on the manifest being on the system and the right parties being registered. If your logistics team needs help with filing access, look at our ICEGATE registration service.
Key takeaways
- A vessel may not unload imported goods until the proper officer grants entry inwards.
- Entry inwards is not given until the arrival manifest or import manifest is delivered, or sufficient cause for not delivering it is shown.
- Goods that must be mentioned in the manifest cannot be unloaded at a station unless specified for it, except with permission.
- Unloading and loading must be at approved places and under the supervision of the proper officer, unless permitted.
- Baggage of passengers and crew, mail bags, animals, perishable goods and hazardous goods are outside section 31.
Read next
- Sections 30 and 30A: arrival manifest, import manifest and passenger name records
- Sections 35 to 38: water-borne goods, holidays and boarding of conveyances
- Sections 39 to 41A: entry outwards and departure manifest
- Customs clearance process for imports, step by step
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.