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of <h1>Customs Act Section 15: Duty Rates Set by Bill of Entry Date for Home Consumption and Warehouse Clearance.</h1> The Customs Act, 1962, Section 15, specifies the applicable rate of duty and tariff valuation for imported goods. For goods entered for home consumption under Section 46, the applicable rate is determined on the date the bill of entry is presented. For goods cleared from a warehouse under Section 68, it is the date of presentation of the bill of entry for home consumption. For other goods, it is the date of duty payment. If a bill of entry is presented before the vessel's entry or aircraft's arrival, it is deemed presented on the entry or arrival date. This section excludes baggage and postal imports.
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