Clearance of export goods:
50. Entry of goods for exportation. -
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(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 maybe 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 [6][on the customs automated system], allow an entry to be presented in any other manner.] |
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(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall [7] [* * *] make and subscribe to a declaration as to the truth of its contents. |
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[8][(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] Inserted (w.e.f. 8-4-2011) by section 45(a)(i) of the Finance Act, 2011 (8 of 2011).
[3] Substituted by section 78 (w.e.f. 29-3-2018) of the FA,2018 (13 of 2018), for "in the prescribed form".
[4] Inserted (w.e.f. 8-4-2011) by section 45(a)(ii) of the Finance Act, 2011 (8 of 2011).
[5] Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs" by s. 78 of the Finance (No.2) Act, 2014 (25 of 2014).
[7] The words "at the foot thereof" omitted (w.e.f. 8-4-2011) by section 45(b) of the Finance Act, 2011 (8 of 2011).