https://www.taxtmi.com/acts?id=1077 Determination of rate of duty and tariff valuation for goods imported or exported by post or courier depends on the relevant date of presentation or delivery to the postal authorities or authorised courier. For imports, the applicable rate and valuation are those in force when the list of goods is presented to the proper officer for assessment. If the goods are imported by vessel and the list is filed before arrival, it is deemed presented on the date of arrival. For exports, the applicable rate and valuation are those in force when the exporter delivers the goods for exportation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 16:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1077 Determination of rate of duty and tariff valuation for goods imported or exported by post or courier depends on the relevant date of presentation or delivery to the postal authorities or authorised courier. For imports, the applicable rate and valuation are those in force when the list of goods is presented to the proper officer for assessment. If the goods are imported by vessel and the list is filed before arrival, it is deemed presented on the date of arrival. For exports, the applicable rate and valuation are those in force when the exporter delivers the goods for exportation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1077