Customs valuation for baggage follows the duty rate and tariff valuation in force on the date of declaration. Rate of duty and tariff valuation for baggage are governed by the rate and valuation in force on the date of declaration under section 77. The provision fixes the relevant valuation date for customs purposes by linking baggage assessment to the declaration made in respect of the baggage.
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Provisions expressly mentioned in the judgment/order text.
Customs valuation for baggage follows the duty rate and tariff valuation in force on the date of declaration.
Rate of duty and tariff valuation for baggage are governed by the rate and valuation in force on the date of declaration under section 77. The provision fixes the relevant valuation date for customs purposes by linking baggage assessment to the declaration made in respect of the baggage.
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