Amendment status not verified — confirm the current text below against the official source.
(1) The exporter of any goods shall make entry thereof by presenting [electronically] [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 such form and manner as may be prescribed]. [Provided that the [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically [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 [x x x x] make and subscribe to a declaration as to the truth of its contents. [(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.] Ins. by Act 8 of 2011, s. 45 (w.e.f 8-4-2011). Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018). Subs. by s. 78, ibid., for "in the prescribed form" (w.e.f. 28-3-2018). Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014). The words "at the foot thereof" omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).