Importer declaration obligations expanded to require accurate, authentic documentation and electronic submission via customs automated system. Clause 74 amends section 46 to require electronic filing 'on the customs automated system,' broadens 'prescribed form' to 'such form and manner as may be prescribed,' changes the proviso timing to 'at any time not exceeding thirty days prior to,' and expands required documents to include 'such other documents relating to the imported goods as may be prescribed.' It inserts sub section (4A) requiring the importer to ensure accuracy and completeness of information, authenticity and validity of supporting documents, and compliance with any restriction or prohibition under this Act or other law.