Export documentation requirement updated: shipping bill, bill of export, or prescribed label/declaration must be presented for exported goods.

The Finance Act, 2013 substitutes clause (a) of section 69(1) of the Customs Act to require that a shipping bill or bill of export in the prescribed form, or a label or declaration accompanying the goods as referred to in section 82, be presented in respect of such goods, thereby making presentation of these specified documents the statutory prerequisite for the provision formerly governed by clause (a).

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