Sections 42 and 43 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.
Section 42 says a conveyance that has brought imported goods or loaded export goods at a customs station cannot depart until the proper officer gives a written order, and it lists six conditions that must be met first. Section 43 takes certain conveyances out of some provisions of Chapter VI.
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 person in charge of a conveyance must not cause or permit it to depart from a customs station until the proper officer has given a written order. That order is withheld until questions under section 38 are answered, section 41 is complied with, documents are delivered, duties, charges and penalties due are paid or secured, any section 116 penalty is dealt with, and wrongly loaded export goods are unloaded or an undertaking secured by guarantee or deposit is given. Section 43 exempts some vehicles and conveyances.
Section 42(1): the written order
The person in charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer.
Three features:
- Both directions. The conveyance may have brought imported goods or loaded export goods.
- The duty sits with the person in charge. He must not cause or permit departure.
- The order must be written. An oral clearance does not meet the text.
If you manage vessel or aircraft agency work, a legal consultation can help you map these conditions to your own departure checklist.
Section 42(2): the conditions that must be met first
No such order shall be given until all of the following are satisfied.
| Clause | Condition |
|---|---|
| (a) | The person in charge has answered the questions put to him under section 38 |
| (b) | The provisions of section 41 have been complied with |
| (c) | The shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him |
| (d) | All duties leviable on any stores consumed in the conveyance, and all charges and penalties due in respect of the conveyance or from the person in charge, have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct |
| (e) | The person in charge has satisfied the proper officer that no penalty is leviable on him under section 116, or the payment of any penalty that may be levied under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct |
| (f) | Where export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law relating to export of goods, the goods have been unloaded, or the officer is satisfied it is not practicable to unload and the person in charge has given an undertaking, secured by guarantee or deposit, for bringing back the goods to India |
Reading each condition
(a) Questions under section 38. Section 38 lets the proper officer require the person in charge to produce documents and answer questions. Our article on sections 35 to 38 covers it. Departure waits until the questions are answered.
(b) Section 41. The departure manifest or export manifest, or the export report, must have been delivered. Our article on sections 39 to 41A covers it.
(c) Documents. The shipping bills or bills of export, any bills of transhipment, and any other documents the officer may require, must be delivered.
(d) Dues on the conveyance. The text refers to duties leviable on stores consumed in the conveyance, and all charges and penalties due in respect of the conveyance or from the person in charge. These must be paid, or payment must be secured by such guarantee or deposit as the proper officer directs. The amount is for the officer to direct; the Act gives no figure.
(e) Penalty under section 116. The person in charge must satisfy the officer that no penalty is leviable on him under section 116, or any penalty that may be levied must be secured by guarantee or deposit. This article does not explain section 116; our post on penalties under sections 112 to 117 covers that range.
(f) Export goods loaded wrongly. Where export goods were loaded without payment of export duty or in breach of the Act or another law about export, the goods must be unloaded. If the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied it is not practicable to unload them, the person in charge must give an undertaking, secured by guarantee or deposit, for bringing back the goods to India. The designation of the officer in (f)(ii) is footnoted as substituted w.e.f. 11-5-1999 by section 100 of the Finance Act, 1999 (27 of 1999).
The guarantee or deposit in conditions (d), (e) and (f) is the only place where security appears in this section. The text lets the proper officer direct the amount in each case.
Section 43: exemption of certain classes of conveyances
Sub-section (1)
The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants. So a car or bus carrying only passengers' luggage need not deliver an import report or export report, and does not need a written order to depart.
Sub-section (2)
The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of Chapter VI:
- conveyances belonging to the Government or any foreign Government; and
- vessels and aircraft which temporarily enter India by reason of any emergency.
Whether any class has been exempted depends on notifications, which the text consulted does not show. Check the current notifications before relying on the exemption.
How these sections close the loop in Chapter VI
Chapter VI begins with arrival (section 29) and manifests (sections 30 and 30A), runs through unloading and loading (sections 31 to 38), and exports (sections 39 to 41A). Section 42 is the exit gate, because it demands that the earlier steps have been done. See also our article on section 29 for how the cycle begins.
A worked example
MV Silver Tern has discharged imported cargo and loaded export cargo at a customs port. Before the vessel sails, its agent must obtain a written order from the proper officer. The officer checks that the master has answered section 38 questions, that the departure manifest has been delivered, that shipping bills and other documents are with the officer, and that port charges and any penalties are paid or secured by a guarantee or deposit he directs. During checks, the officer finds that one lot of export goods was loaded without payment of export duty. Under condition (f), the goods must be unloaded, or, if the officer is satisfied that unloading is impracticable, the master must give an undertaking, secured by guarantee or deposit, for bringing the goods back to India. Only after all conditions are met can the written order be given.
A contrasting case: a family car crosses a land customs station carrying only the occupants' luggage. Section 43(1) takes it out of sections 30, 41 and 42.
Practical points
- Build a departure checklist from clauses (a) to (f). The order cannot be given until each is satisfied.
- Settle or secure dues in advance. The guarantee or deposit is set by the proper officer.
- Resolve section 116 questions early. Either satisfy the officer or secure the penalty.
- Plan for wrongly loaded goods. Unloading is the rule; an undertaking is the exception.
- Check notifications for exempt classes. Section 43(2) depends on notification.
Need help with departure clearance questions?
If you handle vessel, aircraft or cargo operations and want to check your departure steps against the Act, we can go through them with you in a legal consultation.
Key takeaways
- A conveyance that has brought imported goods or loaded export goods cannot depart without a written order of the proper officer.
- The order waits for six conditions: section 38 answers, section 41 compliance, delivery of documents, payment or security of dues, the section 116 position, and the handling of wrongly loaded export goods.
- Security takes the form of a guarantee or deposit in an amount the proper officer directs.
- Sections 30, 41 and 42 do not apply to a vehicle carrying only the luggage of its occupants.
- The Central Government may exempt Government and foreign Government conveyances and vessels or aircraft entering temporarily in an emergency, by notification.
Read next
- Section 29: arrival of vessels and aircraft in India
- Sections 39 to 41A: entry outwards and departure manifest
- Sections 44 and 45: custody and removal of imported goods in a customs area
- Penalties under the Customs Act: sections 112 to 117
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.