Customs Act, 1962 · Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores · Stores
Section 87: Imported stores may be consumed on board a foreign-going vessel or aircraft
Any imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may, without payment of duty, be consumed thereon as stores during the period such vessel or aircraft is a foreigngoing vessel or aircraft.
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.