Electronic customs entry filing amendment allows alternate presentation where electronic filing is not feasible. Section 50 of the Customs Act was amended to require customs entry to be presented electronically, with a proviso allowing the Commissioner of Customs to permit another manner where electronic presentation is not feasible. The amendment also omits the words 'at the foot thereof' from sub-section (2), aligning the provision with electronic filing.
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Electronic customs entry filing amendment allows alternate presentation where electronic filing is not feasible.
Section 50 of the Customs Act was amended to require customs entry to be presented electronically, with a proviso allowing the Commissioner of Customs to permit another manner where electronic presentation is not feasible. The amendment also omits the words "at the foot thereof" from sub-section (2), aligning the provision with electronic filing.
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