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Section 77 of the Customs Act - Declaration by owner of baggage

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Last Updated: 03-09-2026

Chapter XI 

Special provisions regarding baggage, goods imported or exported by post, courier and stores

 Chapter XI - Special Provisions regarding baggage, goods imported or exported by [1] [post, courier] and stores

Baggage:

77. Declaration by owner of baggage. -

The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer.

 

[1] Substituted by section 87 (w.e.f. 29.03.2018), by FA,2018 (13 of 2018), for "POST".