Custom Act, 1962
50.
Entry of Goods for Exportation. –
(1)
The exporter of any goods shall make entry thereof by presenting 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
prescribed form.
(2)
The exporter of any goods, while presenting a shipping bill or bill of export,
shall at the foot thereof make and subscribe to a declaration as to the truth
of its Contents.