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Section 92 of the Customs Act - Entry of coastal goods

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Last Updated: 03-09-2026

92. Entry of coastal goods. -

(1) The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form.

(2) Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.