Sections 35 to 38 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 35 to 38 deal with four practical points at the quay. Goods moving by water need a boat-note (section 35). Unloading and loading on holidays or after working hours needs notice and fees (section 36). The proper officer may board any conveyance carrying imported or export goods (section 37). And he may require documents and answers from the person in charge (section 38).
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.
Goods moved by water, other than export goods accompanied by a shipping bill, need a boat-note in the prescribed form. Unloading or loading on a Sunday, a Customs Department holiday or after working hours needs the prescribed notice and fees, if any. The proper officer may board any conveyance at any time, and the person in charge of a conveyance or animal carrying such goods must produce documents and answer questions when required.
Section 35: restrictions on goods being water-borne
No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill shall be water-borne for being shipped, unless the goods are accompanied by a boat-note in the prescribed form.
Read the section in two halves:
| Direction | Goods | Condition |
|---|---|---|
| Landing | Imported goods being water-borne for being landed from a vessel | Must be accompanied by a boat-note |
| Shipping | Export goods that are not accompanied by a shipping bill | Must be accompanied by a boat-note |
So an export consignment that travels with a shipping bill does not need a boat-note under this section. The form of the boat-note is "prescribed", so the section gives no field or layout.
The proviso allows the Board, by notification in the Official Gazette, to give general permission, and the proper officer, in any particular case, to give special permission, for any goods or class of goods to be water-borne without a boat-note. The section does not say how such permission is requested.
Section 36: unloading and loading on holidays and after hours
If you are unsure whether a planned late or holiday discharge needs prior notice, a legal consultation can clarify it before the vessel berths.
No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on:
- any Sunday;
- any holiday observed by the Customs Department; or
- any other day after the working hours,
except after giving the prescribed notice and on payment of the prescribed fees, if any. The proviso says no fees are levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags.
Three points stand out.
- Notice is the gateway. The prescribed notice must be given first.
- Fees are "if any". The Act does not set the fees. State no figure; they come from what is prescribed.
- The relief is narrow. It covers passenger and crew baggage and mail bags, and it concerns fees, not the notice.
For planning, this section means a vessel that finishes discharge late in the evening or on a holiday may need notice before work continues. See our post on the customs clearance process for imports for the wider sequence of steps.
Section 37: power to board conveyances
The proper officer may, at any time, board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary.
The section has no conditions attached. It says "at any time", covers "any conveyance" carrying imported or export goods, and leaves the length of stay to the officer. It does not mention warrants, notice or the hours of the day. Where an officer's power to search or seize arises separately, that is a matter for other sections of the Act, which later articles cover.
Section 38: power to require documents and ask questions
For the purposes of carrying out the provisions of the Act, the proper officer may require the person in charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions, and thereupon such person shall produce such documents and answer such questions.
Several features:
- The target is the person in charge. The section speaks of the person in charge of the conveyance or animal.
- The purpose is carrying out the Act. The officer's request must be for the purposes of the provisions of the Act.
- The duty is mandatory. The text says "shall produce" and "shall answer".
- Animals are named. The section covers conveyances and animals carrying imported or export goods.
Section 42 later ties the two together: no written order for departure is given until the person in charge has answered the questions put under section 38. Our article on sections 42 and 43 covers that link.
How these sections work with the neighbouring ones
Sections 31 to 34 control when and where unloading happens; our article on sections 31 to 34 covers them. Sections 35 and 36 add the boat-note and the holiday rule, and sections 37 and 38 give the officer the powers to enforce all of this on the spot. Sections 39 to 41A then turn to exports. If you want a quick view of who "the proper officer" is, our article on sections 5 and 6 explains it.
A worked example
A lighter barge, Gomti, carries imported machinery from a vessel to the quay. Under section 35 the machinery must go with a boat-note in the prescribed form, unless the Board has given general permission or the proper officer special permission. The discharge continues past working hours on a Saturday. Under section 36 the agent must give the prescribed notice and pay any prescribed fees before unloading continues, except that no fees are levied on a passenger's baggage or mail bags among the cargo. During the evening, a customs officer boards the barge under section 37. He asks the person in charge to produce the cargo papers and to answer questions about the consignment. Under section 38, the person in charge must produce the documents and answer.
Practical points
- Keep a boat-note with each water-borne consignment. The exception for export goods applies only where they are accompanied by a shipping bill.
- Give notice before working a holiday or late shift. The prescribed notice and any prescribed fees come first.
- Expect officers on board. Section 37 allows boarding at any time.
- Brief the person in charge. Section 38 obliges him to produce documents and answer questions.
- Check notifications for general permissions. Sections 35 and 34 both allow the Board to relax by notification.
Need help with conveyance and quay rules?
If your logistics team is unsure how these rules apply to a particular movement, we can go through the position in a legal consultation.
Key takeaways
- Water-borne imported goods, and export goods not accompanied by a shipping bill, need a boat-note in the prescribed form.
- The Board and the proper officer can give general or special permission to move goods without a boat-note.
- Unloading and loading on Sundays, Customs Department holidays and after working hours need the prescribed notice and fees, if any.
- No fees are levied for passenger and crew baggage and mail bags.
- The proper officer may board any conveyance carrying imported or export goods at any time.
- The person in charge must produce documents and answer questions when the proper officer requires.
Read next
- Sections 31 to 34: entry inwards and unloading of imported goods
- Sections 39 to 41A: entry outwards, loading and departure manifest
- Sections 42 and 43: no conveyance to leave without written order
- 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.