Relevant date for customs duty determination clarified for imports and exports through post, tied to Bill of Entry or delivery. Imports and exports through postal channels must be classified under the Customs Tariff Act and attract the applicable duty; most goods including alcoholic beverages may be imported by post except motor vehicles. Postal consignments are governed by Sections 83 and 84 of the Customs Act. A Bill of Entry containing description, quantity, value and manifest must be filed; the relevant date for duty and tariff value is the date that Bill of Entry is filed, except where parcels arrive by vessel and the Bill was filed earlier, in which case the vessel's entry inward date governs. For exports the relevant date is delivery to postal authorities and filing under the Exports by Post Regulations.