All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India.


These are goods which are not deliberately imported but come into Indian custom area by itself

As per Section 21, even though such goods had not been actually imported, they would be liable to import duty.



No duty is levied if

 it is shown to the satisfaction of proper officer

that they are entitled to be imported duty free


What are    derelict ,    j e tsam ,   f l o t s a m    an wr e c k?




Cargo or vessel abandoned in sea


Goods jettisoned (thrown) from ship to prevent it from sinking


If goods jettisoned (thrown) which continue to float


Cargo/vessel/part of ship which gets to seashore





  1. Indirect Tax
  2. Customs

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.