Customs declaration requirement governs export of passenger baggage; duties, licences and officer clearance required, subject to exemptive notifications.

Export shipment of passenger baggage requires delivery of a declaration in prescribed form to the Principal Commissioner, Commissioner or proper officer; payment of any duties on goods contained in the baggage; production of any necessary licences or authorities; and formal clearance of the declaration by the proper customs officer. The Chief Customs Officer may exempt classes of goods or persons from these requirements by Gazette notification, subject to restrictions and conditions.

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