Customs Clearance Procedures for Export Section 131 of the Customs Act, 1969 requires clearance of Customs for export. According to section 131, goods shall not be allowed to load/stuff in containers or ship for export unless an export declaration (known as Bill of Export/Shipping Bill) is submitted to Customs in a prescribed format, and the same is approved by the Customs authority. Description of goods, value, name of exporters, name of foreign buyers/importers, and name of transport operators are specified in the declaration.