law: Custom Act, 1962 
  50.
  
  Entry of Goods for Exportation. – 
  (1)
  
  The exporter of any goods shall make entry thereof by presenting to the proper
  
  officer in the case of goods to be exported in a vessel or aircraft, a shipping
  
  bill, and in the case of goods to be exported by land, a bill of export in the
  
  prescribed form.
  (2)
  
  The exporter of any goods, while presenting a shipping bill or bill of export,
  
  shall at the foot thereof make and subscribe to a declaration as to the truth
  
  of its Contents.