Rate of duty and tariff valuation for postal and courier goods turns on the date of presentation or delivery. Determination of rate of duty and tariff valuation for goods imported or exported by post or courier depends on the relevant date of presentation or delivery to the postal authorities or authorised courier. For imports, the applicable rate and valuation are those in force when the list of goods is presented to the proper officer for assessment. If the goods are imported by vessel and the list is filed before arrival, it is deemed presented on the date of arrival. For exports, the applicable rate and valuation are those in force when the exporter delivers the goods for exportation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rate of duty and tariff valuation for postal and courier goods turns on the date of presentation or delivery.
Determination of rate of duty and tariff valuation for goods imported or exported by post or courier depends on the relevant date of presentation or delivery to the postal authorities or authorised courier. For imports, the applicable rate and valuation are those in force when the list of goods is presented to the proper officer for assessment. If the goods are imported by vessel and the list is filed before arrival, it is deemed presented on the date of arrival. For exports, the applicable rate and valuation are those in force when the exporter delivers the goods for exportation.
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