: (1) Postage or other charges for postal items that have not been paid in advance or have not been paid in full must be paid by the addressee who takes delivery of the postal item. If such postal items are returned unopened, the addressee does not have to pay. However, if the controller feels that the postal fee or other duty applicable to a postal item has been sent without paying it in advance or after it has been paid in advance, he may waive the said fee or duty.
(2) If the addressee refuses to pay the said fee or duty or if he returns the postal item unopened or if he dies or if he is not found, the said fee or duty shall be paid by the person sending the postal item.