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Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
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....er and stores <br>Customs Act, 1962<br>SECTION 83. Rate of duty and tariff valuation in respect of goods imported or exported by 1[post or courier]. - (1) The rate of duty and tariff value, if any, a....
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.... was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival. (2) The rate of duty and tariff value, if any, applicable to any go....