Section 2, Customs Tariff Act, 1975 [S1P-M5K]
As at 6 September 2026. In force from 3 February 1975.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner; (c) "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property; (d) "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (e) "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962); (f) "assessment" includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil; (g) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (h) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (6)
assessment: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "assessment" includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil
assessment: 7 more definitions.
Board: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
import: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India
import: 34 more definitions.
proper officer: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
warehouse: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962)
warehouse: 11 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Rule 2, Customs Tariff Act Rules, 1975 [S1P-QKP], 7 August 1975, Band A. " (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act".
Not held (0)
none
Duties published under this section (0)
none