https://www.taxtmi.com/acts?id=972 The rate of duty and tariff valuation for imported goods are fixed by the statutory date linked to the mode of importation: presentation of the bill of entry for home consumption, presentation of the bill of entry for goods cleared from a warehouse, or the date of payment of duty for other goods. A bill of entry filed before entry inwards or arrival is deemed presented on that later date. The section does not apply to baggage or goods imported by post. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 12:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=972 The rate of duty and tariff valuation for imported goods are fixed by the statutory date linked to the mode of importation: presentation of the bill of entry for home consumption, presentation of the bill of entry for goods cleared from a warehouse, or the date of payment of duty for other goods. A bill of entry filed before entry inwards or arrival is deemed presented on that later date. The section does not apply to baggage or goods imported by post. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=972