Goods

Custom duty is payable on import or export of goods as defined under the Customs Act, 1962. Goods include:-

• Vessels, aircrafts and vehicles
• Stores
• Baggages
• Currency and negotiable instruments
• Any other kind of movable property

Imported Goods

Imported goods are defined as any goods brought in India from a place outside India but does not include goods which have been cleared for home consumption.

Export Goods

Export goods are defined as any goods which are taken out of India to a place outside India. Goods once brought near customs areas for export purpose are export goods.