Determination of bill of entry presentation date expanded to include vehicle arrivals, aligning duty and valuation treatment across transport modes. Amendment inserts the words 'or the vehicle' into the proviso to section 15(1) of the Customs Act so that the date of presentation of bill of entry for imports arriving by vehicle is used to determine the applicable rate of duty and the tariff valuation of imported goods, aligning vehicles with other modes of arrival.
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.
Determination of bill of entry presentation date expanded to include vehicle arrivals, aligning duty and valuation treatment across transport modes.
Amendment inserts the words "or the vehicle" into the proviso to section 15(1) of the Customs Act so that the date of presentation of bill of entry for imports arriving by vehicle is used to determine the applicable rate of duty and the tariff valuation of imported goods, aligning vehicles with other modes of arrival.
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