Section 140: Determination of rate of duty in respect of baggage

140. Determination of rate of duty in respect of baggage.- The rate of duty if any, applicable to baggage shall be the rate in force on the date on which a declaration is made in respect of such baggage under section 139 3[:] 4[Provided that in the case of goods cleared as mis-handled baggage or un- accompanied baggage, the rate of duty shall be the rate in force on the date on which a declaration for clearance of such goods is presented before the appropriate officer after landing of the goods.]

Effective date: 1969-03-03

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