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Section 71 of the Customs Act - Goods not to be taken out of warehouse except as provided by this Act

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Last Updated: 02-09-2026

71. Goods not to be taken out of warehouse except as provided by this Act. -

No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or  [1][export], or for removal to another warehouse, or as otherwise provided by this Act.

 

[1] Substituted (w.e.f. 14-5-2016) by section 134 of the Finance Act, 2016 (28 of 2016), for “re-exportation".