- The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer.
Chapter XIS — pecial Provisions Regarding Baggage, Goods Imported or Exported by [Post, Courier] [Substituted 'Post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and Stores Baggage