(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].
4[Provided that the 5[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically 1[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 6*** make and subscribe to a declaration as to the truth of its contents.
7[(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.]
Footnotes in the official text
- 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 7 of 2017, s. 102, for s. 49 (w.e.f. 31-3-2017).
- 5.Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).
- 6.The words “at the foot thereof” omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).
- 7.S. 51 renumbered as sub-section (1) thereof by Act 28 of 2016, s. 122 (w.e.f. 14-5-2016).