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.