Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (Goods Imported or Exported by Post)
83. Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
- The rate of duty and tariff valuation applicable to goods imported by post or courier is the rate and valuation in force on the date the postal authorities or the authorised courier presents to the proper officer a list containing particulars of such goods for assessment (the list being treated as an entry for import for this purpose).
- The rate of duty and tariff valuation applicable to goods exported by post or courier is the rate and valuation in force on the date the exporter delivers such goods to the postal authorities or authorised courier for exportation.
