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CHAPTER XV

SPECIAL PROVISIONS REGARDING BAGGAGE

AND GOODS IMPORTED OR EXPORTED BY POST

139. Declaration by passenger or crew of baggage.-The owner of any

baggage whether a passenger or a member of the crew shall, for the purpose of

clearing it, make a verbal or written declaration of its contents in such manner as

may be prescribed by rules to the appropriate officer and shall answer such

questions as the said officer may put to him with respect to his baggage and any

article contained therein or carried with him and shall produce such baggage and

any such article for examination.

140. Determination of rate of duty in respect of baggage.-The rate of

duty if any, applicable to baggage shall be the rate in force on the date on which

a declaration is made in respect of such baggage under section 139.

141. Bona fide baggage exempt from duty.-The appropriate officer

may, subject to the limitations, conditions and restriction specified in the rules,

pass free of duty any article in the baggage of a passenger or a member of the

crew in respect of which the said officer is satisfied that it is bona fidemeant for

the use of such passenger or for making gift.

142. Temporary detention of baggage.- Where the baggage of

passenger contains any article which is dutiable or the import of which is

prohibited or restricted and in respect of which a true declaration has been made

under section 139, the appropriate officer may, at the request of the passenger,

detain such article for the purpose of being returned to him on his leaving 1

[Bangladesh].

143. Treatment of baggage of passengers or crew in transit.-Baggage

of passengers and members of the crew in transit in respect of which a

declaration has been made under section 139, may be permitted by the

appropriate officer, subject to such limitations, conditions and restrictions as maybe specified in the rules, to be so transited without payment of duty.

144. Label or declaration in respect of goods imported or exported

by post to be treated as entry.-In the case of goods imported or exported by

post, any label or declaration which contains the description, quantity and value

1Subs. by Act XXII of 1980, s. 11 (1) (a), for "Pakistan", w.e.f. 1st July 1980.

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