Section 56A 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 56A is a special provision for fishing and fishing related activities. It deals with fish harvested by an Indian-flagged fishing vessel beyond the territorial waters of India: such fish may be brought into India without payment of duty, and fish that has landed at a foreign port may be treated as an export of goods, in the manner and subject to the conditions provided by rules. It was inserted by the Finance Act, 2026 (No. 4 of 2026), section 149.
Notwithstanding anything in the Act or any other law, fish harvested by an Indian-flagged fishing vessel beyond territorial waters of India (a) may be brought into India without payment of duty, and (b) that has landed at a foreign port may be treated as export of goods, in such manner and subject to such conditions as may be provided by rules. The Board may make regulations on the form and manner of making an entry for such fish, including declaration, custody, examination, assessment of duty, clearance, transit or transhipment.
What this article is based on. The principal text used for this series is the CBIC copy of the Customs Act, 1962 last updated on 30 March 2022. Section 56A is not in that copy. It was inserted after section 56 by the Finance Act, 2026 (No. 4 of 2026), which received the assent of the President on 30th March, 2026, and this article is written from the printed text of that Finance Act's section 149. The clause prints no commencement date of its own, so check the date from which it applies. Rules and regulations made under section 56A, and any notifications, are not covered here. Later changes should also be checked before acting.
Where section 56A fits
Section 56A sits after section 56, at the end of Chapter VIII, which covers goods in transit; see our article on sections 52 to 56. It is headed "Special provision for fishing and fishing related activities." The same Finance Act made two connected changes elsewhere in the Act, described below, which the section reads with.
If your business harvests or lands fish from vessels operating beyond Indian waters and you want to understand how the provision is meant to apply, our legal consultation team can help you read it with the rules and regulations once they are in hand.
The two connected changes
The Finance Act, 2026 made two changes that give section 56A its vocabulary.
| Provision | Change by the Finance Act, 2026 |
|---|---|
| Section 1(2) | After the words "whole of India", the words ", fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India" are inserted (section 145 of the Finance Act) |
| Section 2, new clause (28A) | "Indian-flagged fishing vessel" means a vessel which is used or intended to be used for the purpose of fishing in the seas and entitled to fly the flag of India. The earlier clause (28A) is renumbered as clause (28B) (section 146 of the Finance Act) |
In the CBIC copy of 30 March 2022, clause (28A) of section 2 is "international courier terminal"; that clause is the one the Finance Act renumbers. The two changes tie the Act's extent and the definition to the subject of section 56A. For the extent and definitions as printed in the CBIC copy, see our article on section 1.
Sub-section (1): the special rule for fish
Sub-section (1) begins with a non-obstante clause: "Notwithstanding anything contained in this Act or in any other law for the time being in force". It then describes its subject: fish harvested by an Indian-flagged fishing vessel beyond territorial waters of India.
Three elements decide whether the rule is in play:
| Element | What the words require |
|---|---|
| The vessel | An "Indian-flagged fishing vessel", as defined in section 2(28A): used or intended to be used for fishing in the seas and entitled to fly the flag of India |
| The place of harvest | Beyond the territorial waters of India |
| The goods | Fish harvested by that vessel |
Two consequences are then set out.
| Clause | Consequence |
|---|---|
| (a) | The fish "may be brought into India" without payment of duty |
| (b) | The fish "that has landed at foreign port" may be treated as export of goods |
The sub-section ends with the words "in such manner and subject to such conditions as may be provided by rules". As printed, those words follow clause (b) and close the whole sub-section, so the manner and conditions are left to rules. The text of the sub-section does not state any condition itself.
Points that follow from the words:
- "May". Both clauses say "may". The sub-section does not say that the fish must be brought in or must be treated as an export in every case.
- Without payment of duty. Clause (a) is about duty on bringing the fish into India. The sub-section does not name any duty, rate or tax, and says nothing about other levies.
- Landed at a foreign port. Clause (b) is about fish that "has landed at foreign port". It lets that fish be treated as an export of goods; it does not say what follows from that treatment.
- Conditions are in the rules. The rules are not in the sources used for this article.
Example 1. An Indian-flagged fishing vessel, Sagar Lakshmi, entitled to fly the flag of India and used for fishing in the seas, harvests fish beyond the territorial waters of India. Under clause (a), the fish may be brought into India without payment of duty, in the manner and on the conditions provided by rules.
Example 2. The same vessel lands part of its catch at a foreign port. Under clause (b), that fish may be treated as export of goods, in the manner and on the conditions provided by rules.
Example 3 (outside the definition). A vessel that is not entitled to fly the flag of India harvests fish beyond territorial waters. On the printed words, it is not an "Indian-flagged fishing vessel", so section 56A(1) does not describe its catch.
Sub-section (2): regulations on entry
Sub-section (2) says the Board "may make regulations providing for the form and manner of making an entry in respect of fish harvested including its declaration, custody, examination, assessment of duty, clearance, transit or transhipment".
| Matter listed |
|---|
| Declaration |
| Custody |
| Examination |
| Assessment of duty |
| Clearance |
| Transit or transhipment |
The sub-section covers "the form and manner of making an entry". The list opens with "including", so the listed matters illustrate what the regulations may cover. No regulation under it is in the sources used, so none is described here. For the general regulation-making power of the Board, see our article on sections 156 and 157.
The words "assessment of duty" appear in the list of regulation matters. That wording shows regulations may deal with assessment for fish entered under this section, but the section does not say in which cases duty is assessed.
What section 56A does not say
- It does not state the manner or conditions for either consequence; those are for rules.
- It does not say which duties are covered by "without payment of duty".
- It does not say what treating fish as an export of goods leads to.
- It does not mention any form, fee, time limit or portal step.
- It does not say anything about vessels that are not Indian-flagged.
Practical points
- Check the vessel first. Section 2(28A) requires a vessel used or intended to be used for fishing in the seas and entitled to fly the flag of India.
- Check the place. The rule is about fish harvested beyond territorial waters of India.
- Look for the rules. Both clauses operate in the manner and subject to the conditions "provided by rules"; those rules are not covered here.
- Look for the regulations on entry. Declaration, custody, examination, assessment, clearance, transit and transhipment are matters for Board regulations.
- Keep landing records. For clause (b), whether fish has landed at a foreign port is a fact on which the treatment depends.
Need help understanding a customs provision for fishing operations?
Section 56A works only through rules and regulations that sit outside the Act, so the practical answer depends on the instruments in force. Our team can help you read the section together with those instruments for your operations. See our legal consultation page.
Key takeaways
- Section 56A was inserted after section 56 by the Finance Act, 2026 (No. 4 of 2026), section 149, and is not in the CBIC copy of 30 March 2022.
- It applies to fish harvested by an Indian-flagged fishing vessel beyond the territorial waters of India.
- Such fish may be brought into India without payment of duty, and fish that has landed at a foreign port may be treated as export of goods, in the manner and subject to the conditions provided by rules.
- The Board may make regulations on the form and manner of making an entry for the fish, including declaration, custody, examination, assessment of duty, clearance, transit or transhipment.
- The same Finance Act added a definition of "Indian-flagged fishing vessel" in section 2(28A) and widened section 1(2).
- Rules and regulations under the section are not covered here.
Read next
- Sections 52 to 56: transit and transhipment of goods without payment of duty
- Section 1: short title, extent and where the Act applies
- Sections 156 and 157: power to make rules and regulations
- Section 18A: voluntary revision of entry after clearance
Disclaimer: Section 56A was inserted by the Finance Act, 2026 (No. 4 of 2026) and is written here from the gazette text of that Act; it is not in the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022, as consulted on 2 October 2026. The rules, regulations, notifications and any later changes under or to the section should be checked. This article is general information, not legal advice; check the official text before acting.