Rate of duty and tariff valuation in respect of goods imported or exported by post or courier or courier

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Full Text of the Document

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....ff value, if any, applicable to any goods imported by ^1A[post or courier] shall be the rate and valuation in force on the date on which the ^2[postal authorities or the authorised courier] present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon: Provided that if such goods are imported by a vessel and the list of the good....