Section 1: Short title, extent and commencement

(1) This Act may be called the Customs Act, 1962.

(2) It extends to the whole of India [and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person].

(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

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