(1) The exporter of any goods shall make entry thereof by presenting 1[electronically] 2[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 3[in such form and manner as may be prescribed].
1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[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 5*** make and subscribe to a declaration as to the truth of its contents.
2[(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.]
1Ins. by Act 8 of 2011, s. 45 (w.e.f 8-4-2011).
2Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).
3Subs. by s. 78, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
5The words "at the foot thereof" omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).