Customs duties on special economic zone goods apply as export or import duties, valuation fixed at admission or removal. Goods admitted to a special economic zone from the domestic tariff area are chargeable to export duties at export rates; goods removed from a special economic zone for home consumption are chargeable to customs duties, including anti-dumping, countervailing and safeguard duties, at import rates; the applicable rate of duty and tariff valuation is that in force on the date of admission or removal, or if that date is not ascertainable, on the date of payment of the duty.