Sections 7 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.
Imported goods can be unloaded, and export goods loaded, only at places the Act allows. Section 7 gives the Board the power to appoint those places and routes; section 8 lets the Commissioner approve landing places and fix the limits of a customs area; and section 10 provides for boarding stations. Section 9 is shown in the copy as omitted.
This article follows the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check any later Finance Act changes to these sections before acting.
The Board appoints, by notification, the ports and airports that alone are customs ports or airports, the inland container depots and air freight stations, the land customs stations, the routes for land and inland water movement, the coastal ports, the foreign post offices and the international courier terminals. The Principal Commissioner or Commissioner approves landing places and specifies the limits of a customs area, and appoints boarding stations.
Section 7: what the Board appoints
Section 7(1) says the Board may, by notification in the Official Gazette, appoint the following. The word "alone" in most of the clauses is the key: only appointed places are valid for the purpose.
| Clause | What is appointed | Purpose stated in the text |
|---|---|---|
| (a) | Ports and airports which alone shall be customs ports or customs airports | Unloading of imported goods and loading of export goods, or any class of such goods |
| (aa) | Places which alone shall be inland container depots or air freight stations | Unloading of imported goods and loading of export goods, or any class of such goods |
| (b) | Places which alone shall be land customs stations | Clearance of goods imported or to be exported by land or inland water, or any class of such goods |
| (c) | Routes by which alone goods or any class of goods specified in the notification may pass by land or inland water into or out of India, or to or from any land customs station from or to any land frontier | Movement of goods across the land frontier |
| (d) | Ports which alone shall be coastal ports | Carrying on of trade in coastal goods or any class of such goods with all or any specified ports in India |
| (e) | Post offices which alone shall be foreign post offices | Clearance of imported goods or export goods, or any class of such goods |
| (f) | Places which alone shall be international courier terminals | Clearance of imported goods or export goods, or any class of such goods |
Filing for goods that move through any of these places is done electronically, and our ICEGATE registration service is where most traders start.
The footnotes show the history: clause (aa) was inserted with effect from 13 May 1983 (by section 47 of the Finance Act, 1983), and the words "container depots or air freight stations" came in with effect from 28 May 2012; clauses (e) and (f) were inserted with effect from 31 March 2017 by section 90 of the Finance Act, 2017 (7 of 2017). The word "Board" replaced "Central Government" with effect from 14 May 2003 under section 105 of the Finance Act, 2003 (32 of 2003). These are footnote entries, printed as such.
Sub-section (2) is a saving provision. Every notification issued under the section and in force immediately before the commencement of the Finance Act, 2003 is deemed to have been issued under the section as amended and continues to have the same force and effect until it is amended, rescinded or superseded.
Why does this matter commercially? A route, port or station that has not been appointed for the goods you move is not a valid point for their unloading, loading or clearance under this section. Before you plan a shipment through an inland container depot, an air freight station or a land customs station, check that the place is appointed for your class of goods. Appointments are made by notification, and the notifications themselves are not reproduced in the Act's text. Some are limited to "any class of such goods", so an appointed place may be open to certain goods only.
The same labels feed the definitions in section 2, as our article on sections 1 and 2 shows: a customs port or airport is one appointed under clause (a); the definition adds places appointed under clause (aa) as inland container depots or air freight stations.
Section 8: landing places and customs area limits
Section 8 gives two powers to the Principal Commissioner of Customs or Commissioner of Customs. He may (a) approve proper places in any customs port, customs airport or coastal port for the unloading and loading of goods or for any class of goods, and (b) specify the limits of any customs area. The footnote shows the words "Principal Commissioner of Customs or Commissioner of Customs" were substituted with effect from 6 August 2014 under section 78 of the Finance (No. 2) Act, 2014 (25 of 2014).
Section 7 picks the port; section 8 narrows the picture inside it. A port may be a customs port, but the Commissioner approves the specific places in it where goods are loaded and unloaded. And "customs area" in clause (11) of section 2 is the area of a customs station or a warehouse; section 8(b) is the power to draw its limits.
Section 9: omitted
The copy prints section 9 as omitted, with a footnote that it was omitted with effect from 14 May 2016 by section 118 of the Finance Act, 2016 (28 of 2016). It is not explained here as a working provision.
Section 10: boarding stations
Section 10 says the Principal Commissioner of Customs or Commissioner of Customs may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding station for the purpose of boarding of, or disembarkation from, vessels by officers of customs. Note that this is a notification power of the Commissioner, unlike section 7 where the Board notifies. The boarding station is meant for the officers' boarding of, or disembarkation from, vessels.
An example with invented names
Greenfield Spices Pvt. Ltd. exports consignments from an inland container depot near Indore. The depot is a customs port under the extended definition only if it has been appointed under section 7(1)(aa). The Commissioner of the zone has approved the loading bays under section 8(a), and the limits of the customs area around the depot have been fixed under section 8(b). The exporter should confirm each of these three points against the notifications and orders for that place before planning cargo movement. For the steps of clearance itself, see our posts on the import clearance process and the export clearance process.
Need help with customs registration and portal access?
Once you know the place through which your goods will move, the next job is making sure your account on the customs portal is ready. We can set up your ICEGATE registration so that filings are not held up at the first shipment.
Key takeaways
- Under section 7(1) the Board, by notification, appoints the places and routes that alone may serve as customs ports, airports, ICDs, air freight stations, land customs stations, coastal ports, foreign post offices and international courier terminals.
- Appointments can be limited to a class of goods.
- Section 8 lets the Commissioner approve landing places and specify customs area limits.
- Section 10 lets the Commissioner appoint a boarding station in or near a customs port.
- Section 9 is shown as omitted in the copy.
Read next
- Sections 1–2: short title, extent and territorial definitions
- Section 11: power to prohibit import or export of goods
- Customs Clearance Process for Imports: Step by Step
- ICEGATE: E-filing on the Customs Portal
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.