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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 fide meant 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
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[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 may
be 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

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

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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 be
the rate in force on the date on which the postal authorities present to the
appropriate officer the declaration or label referred to in section 144 for the
purpose of assessing the duty thereon.

(2) The rate of duty, if any, applicable to any goods exported by the post
shall be the rate in force on the date on which the exporter delivers such goods to
the postal authorities for exportation.