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of <h1>Regulation 3 mandates customs officers issue boat notes; authorization possible for exporters. Updated in 2014.</h1> Regulation 3 of the Boat Notes Regulations, 1976, mandates that a proper customs officer must issue every boat note. However, the Principal Commissioner or Commissioner of Customs may authorize an exporter or their agent to issue boat notes if deemed necessary. Authorized individuals must maintain accurate records of issued boat notes and provide specified information to the customs officer. Boat notes must adhere to specified dimensions and colors, be maintained in duplicate, and be machine numbered. These provisions were updated by a notification in 2014.
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