September 12, 2026

Section 44. Chapter Not to Apply to Baggage and Postal Articles – Customs Act, 1962

Customs Act, 1962 — Chapter VII: Clearance of Imported Goods and Export Goods

44. Chapter not to apply to baggage and postal articles

The provisions of this Chapter do not apply to (a) baggage, and (b) goods imported or to be exported by post.