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CMA Intermediate · Direct and Indirect Taxation · Customs Act

According to section 141 of the Customs Act, 1962, what is the position of conveyances and goods located in a customs area?

All conveyances and goods in a customs area are subject to the control of officers of customs for enforcing the Act. Section 141(1) applies this to everything there, regardless of whether the goods are dutiable or a bill of entry has been filed.

  1. AThey are subject to the control of officers of customs for enforcing the ActCorrect
  2. BThey are exempt from customs control until a bill of entry is filed
  3. CThey are controlled by the port authority, with customs having only advisory powers
  4. DThey are subject to control only if the goods are dutiable

Explanation

Section 141(1) says all conveyances and goods in a customs area are subject to the control of officers of customs for the purpose of enforcing the Act. The control is not limited to dutiable goods and does not wait for a bill of entry. Section 141(2) adds that handling and storage in a customs area follow the prescribed manner.

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