Chapter VII - Clearance of imported and export goods
Section 50
Section 50: Entry of goods for exportation
Section 50 requires exporters to enter goods for export using a shipping bill for vessel or aircraft exports, or a bill of export for land exports, generally on the customs automated system.
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Need advice on Section 50?
This article is for general information. Refer to the Customs Act, 1962 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 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 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.
Key takeaways
Correct export entry
Use a shipping bill for vessel or aircraft exports and a bill of export for land exports.
Truthful declaration
The exporter declares the entry’s contents to be true.
Exporter responsibility
The exporter must ensure complete and accurate information, valid supporting documents and compliance with applicable restrictions.
Correct export entry
Use a shipping bill for vessel or aircraft exports and a bill of export for land exports.
Truthful declaration
The exporter declares the entry’s contents to be true.
Exporter responsibility
The exporter must ensure complete and accurate information, valid supporting documents and compliance with applicable restrictions.
Practical checklist
Do
- Match the export entry to invoice, packing list, licence and transport details.
- Check any export restriction or prohibition before filing.
- Retain the accepted declaration and supporting records.
Frequently asked questions
Does a freight forwarder’s filing remove the exporter’s statutory responsibility?
No. Section 50(3) requires the exporter presenting the entry to ensure accuracy, authenticity and compliance.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026