Section 47: Clearance of goods for home consumption

Q: What does Section 47 of The Customs Act, 1962 (CuA) deal with?

Section 47 CuA pertains to "Clearance of goods for home consumption". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 47 of The Customs Act, 1962 (CuA) governs clearance of goods for home consumption. As verified on 22 May 2026.

Q: Is Section 47 CuA still in force?

Yes, Section 47 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 47 CuA?

धारा 47 CuA is the Devanagari Hindi reference for Section 47 of the The Customs Act, 1962. Section 47 of The Customs Act, 1962 (CuA) governs clearance of goods for home consumption. As verified on 22 May 2026.

Q: What is Dhara 47 CuA?

Dhara 47 CuA is the Roman Hindi reference for Section 47 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 47 of The Customs Act, 1962 (CuA) governs clearance of goods for home consumption. As verified on 22 May 2026.

Q: How to cite Section 47 of The Customs Act, 1962?

Cite as: "Section 47, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, 1962, § 47 (India).

Law on Tips Editorial Board

- [(1)] [ Section 47 renumbered as sub-Section (1) thereof and sub-Section (2) inserted by Act 55 of 1991, Section 3 (w.e.f. 23.12.1991).] [Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption.

(2)

[The importer shall pay the import duty -