Foreign Trade (Regulation) Rules, 1993 — Declaration as to value, quantity and quality of imported goods or services or technology

Official text

On the importation into, or exportation out of, any customs port of any goods or goods connected with services or technology, whether liable to duty or not, the owner of such goods shall in the bill of entry or the shipping bill or any other documents prescribed under the Customs Act, 1962 (52 of 1962), state the value, quantity, quality and description of such goods to the best of his knowledge and belief and, in case of exportation, certify that the quality and specifications of the goods as stated in those documents are in accordance with the terms of the export contract entered into with the buyer or consignee in pursuance of which the goods are being exported, and shall subscribe a declaration of the truth of such statement at the foot of such bill of entry or shipping bill or any other document.