Export goods not to be loaded unless duly passed by proper officer [Section 40]:
This section applies to all types of conveyances. The goods can be taken on board only if they are accompanied by the following documents:
(i) In case of export goods other than baggage and mail bags – the goods shall be accompanied by
– Shipping Bill (at seaports/airports)
– Bill of Export (at Land Customs Station)
– Bill of Transhipment (for transhipment goods)
all duly passed by the proper officer.
(ii) In case of baggage and mail bags – they should be permitted by Customs for export.