Rate of duty and tariff valuation fixed by date goods are presented to postal authorities or authorised courier for clearance. Rate of duty and tariff value for goods imported by post or courier is the rate and valuation in force on the date the postal authorities or authorised courier present a list of particulars to the proper officer for assessment, and if such a list was presented before a vessel's arrival it is deemed presented on arrival. For exports by post or courier the applicable rate and valuation is that in force on the date the exporter delivers the goods to the postal authorities or authorised courier for exportation.