Import through post: customs duties and tariff value tied to Bill of Entry filing date, with vessel arrival rules applicable. Imports and exports by post are classified under the Customs Tariff and charged applicable duties; most goods may be sent by post except motor vehicles. The relevant date for duty rate and tariff valuation for imports is the date the postal authorities file the Bill of Entry with the Proper Officer of Customs and manifest; where parcels arrive by vessel and the Bill of Entry was filed before the vessel's arrival, the rate and value as on the vessel's entry inward date apply. Exports' relevant date is delivery to postal authorities and filing of prescribed export documents under the Exports by Post Regulations and Postal Export electronic regulations.
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Provisions expressly mentioned in the judgment/order text.
Import through post: customs duties and tariff value tied to Bill of Entry filing date, with vessel arrival rules applicable.
Imports and exports by post are classified under the Customs Tariff and charged applicable duties; most goods may be sent by post except motor vehicles. The relevant date for duty rate and tariff valuation for imports is the date the postal authorities file the Bill of Entry with the Proper Officer of Customs and manifest; where parcels arrive by vessel and the Bill of Entry was filed before the vessel's arrival, the rate and value as on the vessel's entry inward date apply. Exports' relevant date is delivery to postal authorities and filing of prescribed export documents under the Exports by Post Regulations and Postal Export electronic regulations.
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