Export duty timing clarified: valuation and duty rate are set by clearance order timing or payment timing events determining applicable rates. Amendment replaces subsection (1) of section 16 of the Customs Act to provide that the rate of duty and tariff valuation for export goods is the rate and valuation in force: for goods entered for export under section 50, on the date the proper officer permits clearance and loading for export under section 51; and for other goods, on the date of payment of duty.
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.
Export duty timing clarified: valuation and duty rate are set by clearance order timing or payment timing events determining applicable rates.
Amendment replaces subsection (1) of section 16 of the Customs Act to provide that the rate of duty and tariff valuation for export goods is the rate and valuation in force: for goods entered for export under section 50, on the date the proper officer permits clearance and loading for export under section 51; and for other goods, on the date of payment of duty.
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