40 Export goods not to be loaded unless duly passed by proper officer | Knowledge Bank

Export goods not to be loaded unless duly passed by proper officer

SECTION 40.

The person-in-charge of a conveyance shall not permit the loading at a customs station –

(a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;

(b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.