126. The provisions of this Chapter shall not apply to(a) baggage, and (b) goods imported by post.

127. (1) Subject to the provisions of section 15 and the rules any goods imported in a conveyance and mentioned in the import manifest as for transit in the same conveyance to a customs-station in Bangladesh or to any destination outside Bangladesh may be allowed to be so transited without payment of duty, if any, leviable on such goods at the customs-station of transit. (2) Any stores and provisions imported on board a conveyance which is in transit through Bangladesh to a destination outside Bangladesh may, subject to rules, be allowed to be consumed on board that conveyance without payment of the duties which would otherwise be chargeable on them.

128. Any goods may be transported from one part of Bangladesh to another through any foreign territory, subject to such conditions as to their due arrival at the destination as may be prescribed by rules.

129. Where any goods are entered for transit across Bangladesh to a destination outside Bangladesh, the appropriate officer may, subject to the provisions of the rules, allow the goods to be so transitted without payment of the duties which would otherwise be chargeable on such goods. ¹[:Provided that such transit shall be subject to the submission of a guarantee or security for goods in transit as a surety for customs duties and other taxes chargeable thereon.]

²[129A. Fees as cost of services for goods and vehicles in transit across Bangladesh to a foreign territory may be levied at such rates as the Board may, by notification in the official Gazette, prescribe.]