Where an electronic declaration sent through the approved electronic system has been validated and duties and other taxes duly paid

(a) the goods specified shall be considered to have been entered for purposes of section 49 of the Act; and

(b) the declaration shall be considered

(i) to be the bill of entry in respect of those goods, duly validated; or

(ii) to be the bill of entry in respect of those goods for purposes of the Value Added Tax Act, 2013 (Act 870) and the Act.