Section 50
Entry of goods for exportation.
About this Act
An Act to consolidate and amend the law relating to Customs.
(1) The exporter of any goods shall make entry thereof by
presenting 1[electronically] 2[on the customs automated system] to the proper officer in the case of goods
to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill
of export 3[in such form and manner as may be prescribed].
1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[on the customs automated system] , allow an entry to be presented in any other manner.]
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5*** make and subscribe to a declaration as to the truth of its contents.
2[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[on the customs automated system] , allow an entry to be presented in any other manner.]
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5*** make and subscribe to a declaration as to the truth of its contents.
2[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
Notes
1. Ins. by Act 8 of 2011, s. 45 (w.e.f 8-4-2011).
2. Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).
3. Subs. by s. 78, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
5. The words "at the foot thereof" omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).
2. Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).
3. Subs. by s. 78, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
5. The words "at the foot thereof" omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).