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<h1>Section 83 of Customs Act 1962: Duty and tariff valuation rules for goods imported or exported via post or courier.</h1> The Customs Act, 1962, Section 83, outlines the rate of duty and tariff valuation for goods imported or exported via post or courier. For imports, the applicable rate and valuation are those in effect when the postal authorities or authorized courier present the goods list to the proper officer for duty assessment. If goods arrive by vessel and the list is presented before the vessel's arrival, it is deemed presented on the arrival date. For exports, the applicable rate and valuation are those in force when the exporter delivers the goods to the postal authorities or authorized courier for export.