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Customs Act 1962

Clearance of imported goods and export goods

Section 50. Entry of goods for exportation (Relevant Updates)

*(1) The exporter of any goods shall make entry thereof by presenting ¹[electronically] ⁴[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 in the ⁵[in such form and manner as may be prescribed] ^[helldodold[prescribed form]^helldod].

¹[Provided that the ³[Principal Commissioner of Customs or Commissioner of Customs] ^[helldodold[Commissioner of Customs]^helldod] may, in cases where it is not feasible to make entry by presenting electronically  ⁴[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 ^{[helldod2omit}[at the foot thereof]^helldod] make and subscribe to a declaration as to the truth of its contents.

⁴[(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 Vide Section 45 of the Finance Act 2011

2. Omitted Vide Section 45 of the Finance Act 2011

3. Substituted Vide Section 78 of the Finance Act 2014

4. Inserted Vide Section 78 of Finance Act 2018

5. Substituted Vide Section 78 of Finance Act 2018