https://www.taxtmi.com/acts?id=973 The rate of duty and tariff valuation applicable to export goods is determined by the date on which the proper officer permits clearance and loading for export in the case of goods entered for export, and by the date of payment of duty in the case of other goods. The provision fixes the relevant valuation date for export duty liability and links it to the export clearance process rather than to later movement of the goods. It excludes baggage and goods exported by post from its operation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 12:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=973 The rate of duty and tariff valuation applicable to export goods is determined by the date on which the proper officer permits clearance and loading for export in the case of goods entered for export, and by the date of payment of duty in the case of other goods. The provision fixes the relevant valuation date for export duty liability and links it to the export clearance process rather than to later movement of the goods. It excludes baggage and goods exported by post from its operation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=973