Customs Act 1962

Provisions relating to conveyances carrying imported or exported goods

Section 40. Export goods not to be loaded unless duly passed by proper officer

The person-in-charge of a conveyance shall not permit the loading at a customs station -

(a) of export goods , other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer , has been handed over to him by the exporter ;

(b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.