Sections 91-95 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.
Chapter XII of the Customs Act deals with goods that move by sea from one Indian port to another. Sections 91 to 95 set the paperwork: the consignor presents a bill of coastal goods, the master of the vessel may not load the goods until the bill is passed, the master delivers the bills at the destination port where the officer permits clearance, and every coasting vessel carries an advice book. This article explains these sections as printed in the text on the CBIC portal updated to 30 March 2022.
The consignor of coastal goods must make an entry by presenting a bill of coastal goods to the proper officer, with a declaration as to the truth of its contents (section 92). The master must not permit loading until the bill has been passed and delivered to him (section 93). At the destination, the officer permits clearance if satisfied that the goods are entered in a bill delivered to him (section 94). The master carries an advice book that officers write in and inspect (section 95). The Chapter does not apply to baggage and stores (section 91).
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed these sections, so check them before acting.
What this Chapter covers
The chapter is headed "Provisions relating to coastal goods and vessels carrying coastal goods". The text consulted prints no definition of "coastal goods" within these five sections; the definitions are in section 2, which other articles in this series explain. The remaining sections of the chapter (96 to 99) are in our article on sections 96 to 99.
If you ship goods along the coast and a bill or clearance is in dispute, our legal consultation page explains how we can help.
Section 91: the Chapter does not apply to baggage and stores
The provisions of Chapter XII shall not apply to baggage and stores. Baggage and stores are dealt with in Chapter XI, covered in our articles on baggage and stores.
Section 92: entry of coastal goods
Section 92 has two sub-sections.
Sub-section (1). The consignor of any coastal goods shall make an entry of them by presenting to the proper officer a bill of coastal goods in the prescribed form.
Sub-section (2). Every such consignor, while presenting a bill of coastal goods, shall at the foot of the bill make and subscribe to a declaration as to the truth of the contents of the bill.
| Item | Rule |
|---|---|
| Who acts | The consignor |
| What is presented | A bill of coastal goods in the prescribed form |
| To whom | The proper officer |
| Extra step | A subscribed declaration at the foot of the bill, as to the truth of its contents |
The Act does not set out the form. It says "the prescribed form".
Example. Seaside Cement Pvt Ltd wants to send a lot of cement from one Indian port to another by coasting vessel. The company, as consignor, presents a bill of coastal goods to the proper officer, and at the foot of the bill it signs the declaration that the contents are true.
Section 93: no loading until the bill is passed
The master of a vessel shall not permit the loading of any coastal goods on the vessel until a bill relating to them, presented under section 92, has been passed by the proper officer and has been delivered to the master by the consignor.
There are two conditions to loading, and both are on the master's side to check:
- the proper officer has passed the bill, and
- the consignor has delivered it to the master.
The duty is on the master, who must refuse loading until both are met.
Section 94: clearance at the destination
Sub-section (1). The master of a vessel carrying any coastal goods shall carry on board all bills relating to the goods delivered to him under section 93, and shall, immediately on arrival of the vessel at any customs or coastal port, deliver to the proper officer of that port all bills relating to the goods which are to be unloaded at that port.
Sub-section (2). Where any coastal goods are unloaded at any port, the proper officer shall permit clearance of them if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1).
| Step | Who | What |
|---|---|---|
| 1 | Master | Carries all bills on board |
| 2 | Master | On arrival at a customs or coastal port, delivers to the proper officer the bills for goods to be unloaded there |
| 3 | Proper officer | Permits clearance if satisfied that the unloaded goods are entered in a delivered bill |
Note that the word in sub-section (2) is "shall": once the officer is satisfied, clearance is permitted. The test is that the goods are entered in a bill delivered to him. The section does not add any other test.
Section 95: the advice book
Section 95 has three sub-sections.
- (1) The master of every vessel carrying coastal goods shall be supplied by the Customs authorities with a book called the "advice book".
- (2) The proper officer at each port of call shall make such entries in the advice book as he deems fit, relating to the goods loaded on the vessel at that port.
- (3) The master shall carry the advice book on board and, on arrival at each port of call, deliver it to the proper officer at that port for inspection.
The advice book works as a running record across ports. The officer at each port of call writes in it about the goods loaded there, and the officer at the next port inspects it. The Act does not say what the entries must contain; it leaves that to the officer's judgment ("as he deems fit").
Putting the five sections in order
| Stage | Section | Who | Action |
|---|---|---|---|
| Outside the Chapter | 91 | n/a | Baggage and stores are not covered |
| Before loading | 92 | Consignor | Presents the bill of coastal goods with a declaration |
| At loading | 93 | Master | Does not load until the bill is passed and delivered to him |
| During voyage | 95 | Master and officers | Advice book supplied, written up and inspected at each port of call |
| On arrival | 94 | Master and officer | Master delivers bills; officer permits clearance |
Practical points for coastal shippers
- Complete the declaration. The bill of coastal goods needs the subscribed declaration at its foot.
- Do not let loading start early. The bill must be passed and handed over before the master permits loading.
- Keep the bills with the vessel. The master must carry all bills on board.
- Match goods to bills. Clearance depends on the goods being entered in a delivered bill.
- Treat the advice book as an official record. It is supplied by Customs and inspected at each port.
Penalties for breaches of these duties are not set out in these sections. For the general penalty provisions, see our post on penalties under sections 112 to 117. The wider chapter, including the written order for departure, is in sections 96 to 99.
Need help with coastal shipments?
If a bill of coastal goods has been held back or a clearance has been questioned, our team can review the sections and your documents with you. See our legal consultation page.
Key takeaways
- Chapter XII does not apply to baggage and stores (section 91).
- The consignor must present a bill of coastal goods in the prescribed form, with a subscribed declaration as to its truth (section 92).
- The master must not allow loading until the bill is passed and delivered to him (section 93).
- At the destination the officer permits clearance if satisfied that the goods are entered in a delivered bill (section 94).
- Every vessel carrying coastal goods has an advice book that officers write in and inspect (section 95).
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Sections 96 to 99: coasting vessels, written order, relaxation and rules
- Sections 85 to 90: stores for vessels and aircraft
- Section 99A: customs audit of importers and exporters
- 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.