Customs Act 1962

Goods in Transit

¹[Section 56A. Special provision for fishing and fishing related activities.

(1) Notwithstanding anything contained in this Act or in any other law for the time being in force, fish harvested by an Indian-flagged fishing vessel beyond territorial waters of India,

(a) may be brought into India free of duty;

(b) that has landed at foreign port may be treated as export of goods, in such manner and subject to such conditions as may be provided by rules.

(2) 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.]

1. Inserted Vide:- Section 149 of Finance act 2026 (w.e.f. 01.04.2026)