- Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the proper officer may permit the goods to be warehoused without the goods being assessed to duty.
Chapter XIS — pecial Provisions Regarding Baggage, Goods Imported or Exported by [Post, Courier] [Substituted 'Post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and Stores Baggage