SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST
Label or declaration in respect of goods imported or exported by post to be treated as entry
144. In the case of goods imported or exported by post, any label or declaration which contains the description, quantity and value thereof shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act.
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Ministry of Law, Justice and Parliamentary Affairs