Date for determination of rate of duty and tariff valuation of imported goods
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....ination of rate of duty and tariff valuation of imported goods. - (1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) ....
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....payment of duty : Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 1[or the vehicle] by which the goods are imported, ....