Entry of goods for exportation. 

SECTION 50.  

(1) The exporter of any goods shall make entry thereof by presenting ²[electronically] ³[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 ⁴[in such form and manner as maybe prescribed].

⁵[Provided that the ¹[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically ³[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.”.]

Note :-

1. Substituted (w.e.f. 6-8-2014)by section 78 of Act 25 of 2014,  for “Commissioner of Customs”. Earlier words “Commissioner of Customs” were substituted (w.e.f. 26-5-1995) by section 50 of Act 22 of 1995, for the words “Collector of Customs”.

2. Inserted (w.e.f. 8-4-2011)by section 45(a)(i) of Act 8 of 2011.

3. Inserted by section 78 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018). 

4. Substituted by section 78 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018), for “in the prescribed form”.

5. Inserted (w.e.f. 8-4-2011)by section 45(a)(ii) of  Act 8 of 2011.

6.v The words “at the foot thereof” omitted (w.e.f. 8-4-2011)by section 45(b) of  Act 8 of 2011.

7. Inserted by section 78 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018).