Customs Act, 1962 — Chapter VII: Clearance of Imported Goods and Export Goods
50. Entry of goods for exportation
- The exporter of any goods shall make entry by presenting to the proper officer, electronically on the customs automated system in the prescribed form and manner: a shipping bill, for goods to be exported by vessel or aircraft; and a bill of export, for goods to be exported by land. Proviso: where electronic filing is not feasible, the Principal Commissioner/Commissioner of Customs may allow other means.
- The exporter shall, at the foot of the shipping bill or bill of export, make and subscribe to a declaration as to the truth of its contents.
- The exporter who has presented a shipping bill or bill of export shall ensure that the accompanying export goods are brought to the customs area for examination and clearance within the prescribed time.
