TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and is authorised by the Commissioner of Customs with a user identification; or (ii) an importer who holds a valid Import Export Code Number and is specially authorised by the Commissioner of Customs with a user identification for the purpose of obtaining clearance of goods imported by him; (b) "bill of entry" means the electronic declaration accepted and assigned with a number by the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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