Entry outwards [Section 39]:

One of the important requirements in this regard is that the vessel in question should be scheduled to go to the port of consignment. It is therefore, necessary that the vessel or conveyance in question should be cleared to go to on a foreig n voyage and the port of destination should be in the vessel’s itinerary. This permission to be granted by the Customs authorities is known as “Entry Outwards”.

Section 39 stipulates that export goods are not to be loaded on vessel until entry outwards is granted. The master of the vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry – outwards to such vessel. This restriction is for vessels and not for aircraft and vehicles. Therefore, for loading of goods for export, the following requirements are to be fulfilled:

(i) Entry outwards to be granted under section 39.

(ii) Shipping bill under section 50

(iii) “Let-export‟ order under section 51

(iv) Boat note under section 35 in case the vessel is anchored away from the wharf and the goods are carried in a boat to the vessel.