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<h1>Exporters Must Present Approved Documents Before Loading at Customs Stations Under Section 40 of Customs Act, 1962</h1> Section 40 of the Customs Act, 1962, mandates that the person in charge of a conveyance at a customs station must not allow the loading of export goods, excluding baggage and mail bags, unless the exporter provides a shipping bill, bill of export, or bill of transshipment approved by the proper officer. For baggage and mail bags, loading is prohibited unless export permission is granted by the proper officer.