Customs Act 1962

Special provisions regarding baggage, goods imported or exported by Post or Courier, and stores

^{[helldod1omit}[Section 82. Label or declaration accompanying goods to be treated as entry

In the case of goods imported or exported by post, any label or declaration accompanying the goods, 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. ]^helldod]

1. Omitted Vide Section 104 of Finance Act, 2017