The Customs Act,1962 143AAChapter XVII · Miscellaneous
Section 143AA · Power to simplify or provide different procedure, etc., to facilitate trade
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1[143AA. Power to simplify or provide different procedure, etc., to facilitate trade.--Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of
facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of
importers or exporters or for categories of goods or on the basis of the modes of transport of goods, in
order to,--
(a) maintain transparency in the import and export documentation; or
(b) expedite clearance or release of goods entered for import or export; or
(c) reduce the transaction cost of clearance of importing or exporting goods; or
(d) maintain balance between customs control and facilitation of legitimate trade.]
(a) maintain transparency in the import and export documentation; or
(b) expedite clearance or release of goods entered for import or export; or
(c) reduce the transaction cost of clearance of importing or exporting goods; or
(d) maintain balance between customs control and facilitation of legitimate trade.]
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