special provisions regarding baggage and goods imported or ...

CHAPTER XVSPECIAL PROVISIONS REGARDING BAGGAGEAND GOODS IMPORTED OR EXPORTED BY POST139. Declaration by passenger or crew of baggage.- The owner of anybaggage whether a passenger or a member of the crew shall, for the purpose ofclearing it, make a verbal or written declaration of its contents in such manner asmay be prescribed by rules to the appropriate officer and shall answer suchquestions as the said officer may put to him with respect to his baggage and anyarticle contained therein or carried with him and shall produce such baggage andany such article for examination.140. Determination of rate of duty in respect of baggage.- The rate ofduty if any, applicable to baggage shall be the rate in force on the date on whicha declaration is made in respect of such baggage under section 139.141. Bona fide baggage exempt from duty.- The appropriate officermay, 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 thecrew in respect of which the said officer is satisfied that it is bona fide meant forthe use of such passenger or for making gift.142. Temporary detention of baggage.- Where the baggage ofpassenger contains any article which is dutiable or the import of which isprohibited or restricted and in respect of which a true declaration has been madeunder 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.- Baggageof passengers and members of the crew in transit in respect of which adeclaration has been made under section 139, may be permitted by theappropriate 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 exportedby post to be treated as entry.- In the case of goods imported or exported bypost, any label or declaration which contains the description, quantity and value1 Subs. by Act XXII of 1980, s. 11 (1) (a), for "Pakistan", w.e.f. 1st July 1980.1

thereof shall be deemed to be an entry for import or export, as the case may be,for the purposes of this Act.145. Rate of duty in respect of goods imported or exported by post.-(1) The rate of duty, if any, applicable to any goods imported by post shall bethe rate in force on the date on which the postal authorities present to theappropriate officer the declaration or label referred to in section 144 for thepurpose of assessing the duty thereon.(2) The rate of duty, if any, applicable to any goods exported by the postshall be the rate in force on the date on which the exporter delivers such goods tothe postal authorities for exportation.2