Legal Framework : Section 50 of the Indian Customs Act requires the exporter to file a declaration in a prescribed form and submit supporting documents to enable the customs authorities to check declarations made by the exporter. The objectives of the customs control are:

i) To ell sure that nothing goes out of the country against the laws of the land and that prohibitions and restrictions regarding outward cargo are duly enforced by the customs authorities;

ii) To ensure authenticity of the value of outward cargo according to the customs valuation rules to check over and under invoicing;

iii) To assess and realise export duty /cess / charge according to the Customs Tariff Act and any other fiscal legislation;

iv) To check that all the relevant regulatory provisions enforced by various authorities in the country have been duly complied with in respect of export; and

v) To provide export data through the customs returns.