Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
16. Date for determination of rate of duty and tariff valuation of export goods
(1) The rate of duty and tariff valuation applicable to export goods shall be the rate and valuation in force: (a) for goods entered for export under section 50, on the date the proper officer makes an order permitting clearance and loading under section 51; (b) for any other goods, on the date of payment of duty.
(2) This section does not apply to baggage and goods exported by post.
