Section 54: Transhipment of certain goods without payment of duty

Q: What does Section 54 of The Customs Act, 1962 (CuA) deal with?

Section 54 CuA pertains to "Transhipment of certain goods without payment of duty". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 54 of The Customs Act, 1962 (CuA) governs transhipment of certain goods without payment of duty. As verified on 22 May 2026.

Q: Is Section 54 CuA still in force?

Yes, Section 54 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 54 CuA?

धारा 54 CuA is the Devanagari Hindi reference for Section 54 of the The Customs Act, 1962. Section 54 of The Customs Act, 1962 (CuA) governs transhipment of certain goods without payment of duty. As verified on 22 May 2026.

Q: What is Dhara 54 CuA?

Dhara 54 CuA is the Roman Hindi reference for Section 54 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 54 of The Customs Act, 1962 (CuA) governs transhipment of certain goods without payment of duty. As verified on 22 May 2026.

Q: How to cite Section 54 of The Customs Act, 1962?

Cite as: "Section 54, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, 1962, § 54 (India).

Law on Tips Editorial Board

(1)

Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in [such form and manner as may be prescribed] [Substituted 'the prescribed form' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]:

[Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of a bill of transhipment shall be presented to the proper officer in [such form and manner as may be prescribed] [ Inserted by Act 27 of 1999, Section 106 (w.e.f. 11.5.1999).].] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(2)

[ Subject to the provisions of section 11, where any goods imported into a customs station are mentioned in the import manifest or the import report, as the case may be, as for transhipment to any place outside India, such goods may be allowed to be so transhipped without payment of duty.

(3)

Where any goods imported into a customs station are mentioned in the import manifest or the import report, as the case may be, as for transhipment-