subscribe to a declaration in the prescribed form, as to the correctness of the particulars and
purposes shown on such bill of entry. (Amended A.7/1981.)
(2) At the same time, such person shall deliver such duplicates of the bill of entry as
may be prescribed or as may be required by the controller and shall pay all duties due on
such goods:
Provided that the Commissioner may, on such conditions, including conditions relating
to security, as he may determine, allow the deferment of payment of duties due in respect of
such bills of entry and for such periods as he may specify. (Added A.5/1991.)
(3) The said person shall further produce the transport document or such other document in lieu thereof as may be approved by the Commissioner, invoices as prescribed, shipper‟s statement of expenses incurred by him, copy of the confirmation of sale or other contract of purchase and sale, importer‟s written clearing instructions and such other documents
relating to such goods as the Controller may require in each case and answer all such questions relating to such goods as may be put to him by the Controller, and furnish in such manner as the Commissioner may determine such information regarding the tariff classification of
such goods as the Commissioner may require. (Amended A.4/1979; A.7/1981.)
(3bis) The Commissioner may, subject to such conditions as he may determine, allow
the said person to produce in lieu of any document required to be produced under subsection
(3), a document purporting to be a copy of any such document and obtained by means of
microfilming or any other process, and which shall, subject to compliance with such conditions, for all purposes have all the effects of the original document concerned. (Added
A.7/1981.)
(4) Such person shall also in respect of such class or kind of goods as may be specified by the Commissioner by rule or any goods to which circumstances so specified apply,
produce to the controller for retention by him such sample as may be so specified and a true
copy of any invoice or other document relating to such goods or of any blueprint, illustration,
drawing, plan or illustrated and descriptive literature so specified in respect of or relating to
such goods.
(5) If goods intended for export are liable to any export duty under this Act, the amount
thereof shall be stated in the bill of entry relating to such goods and shall be payable upon
presentation of such entry to the controller.
(6) No such bill of entry shall be valid, nor shall any person export such goods, until duty has been paid to the controller.
(7) Any person who removes goods from a duty warehouse by means of the issuing of
a certificate, invoice or other document referred to in section 37(5) shall present to the Commissioner a validating bill of entry in the prescribed form at the time and in the manner specified by regulation in respect of any such certificate, invoice or other document and shall pay