the duty due on the goods to which such certificate, invoice or other document relates, to the
Commissioner at the prescribed time.
(8) Such person shall present to the controller such validating bill of entry setting forth
the full particulars indicated thereon and the declaration shall be duly signed by the prescribed person and there shall be as many duplicates and such supporting documents as
may be prescribed or as may be required by the controller.
(8bis) The Commissioner may specify the documents to be produced by the exporter
upon entry for exportation in respect of any goods exported or any class or kind of goods exported or any goods exported in circumstances or to a destination specified by him. (Added
A.5/1991.)
(9) The Commissioner may by rule specify the manner in which bills of entry for goods
of any such class or kind as may be specified in such rule, or goods imported or exported in
such manner or such circumstances as may be so specified, shall be delivered.
Sale in transit.
38bis. Notwithstanding anything to the contrary in this Act, the importer of any goods purchased from any Customs Union consignee after shipment of such goods but before the date
of entry thereof, shall produce to the Controller the invoice relating to such purchase, and the
price actually paid or payable for such goods by virtue of such purchase shall for the purposes of section 65(1) be the transaction value of such goods. (Added A.11/1988.)
Validity of entries.
39. (1) No entry shall be valid unless —
(a) in the case of imported or exported goods, the description and particulars of the
goods and the marks and particulars of the packages declared in that entry correspond with the description and particulars of the goods and marks and particulars of the packages as reported in terms of section 6 or 11 or in any certificate, permit or other document by which the import or export of those goods is
authorized;
(b) the goods have been properly described in the entry by the denomination and
with the characters, tariff headings and item numbers and circumstances according to which they are charged with duty or are admitted under this Act or are
permitted to be imported or exported;
(c) the true value of the goods on which duty is leviable or which is required to be
declared under this Act and the true territory of origin, territory of export and
means of carriage have been declared;