CBLR'18 - F & G CARD EXAM NOTES - Relevant date for determination of rate of duty & tariff value

Imports :

Section 15 of Customs Act 1962

 a. Bill of Entry for home consumption (u/s 46) – Rate of duty that prevails as the date of presentation of BE.

b. Bill of Entry for Ex-bond u/s 68 (In  respect of warehoused goods) – The rate of duty that prevails as the date as which ex bond bill of entry filed.

c. Advance Bill of entry – It shall be deemed to have been presented only as the date of grant of entry inward to vessel.“The rate of duty that prevails on the date of presentation of bill of entry is applicable. When Bill of entry filed in advance, the rate that prevails on the date of grant of entry inwards applicable- Apar Pvt. Ltd (1999) 112 ELT 3.

d. In case of other goods, the relevant date is the date of payment of duty.

e. In case of baggage, the date when declaration is filed u/s 77 of the Act is the relevant date.

f. In case of goods imported by post, the relevant date is the date when postal authorities present to the proper officer a list containing particular of imported goods for assessing duty thereon.

Exports:

Section 16 of Customs Act 1962

a. Shipping bill filed under sec 50 - The relevant date for the purpose of determining rate of export duty and tariff value is the date when Let export order given by proper officer u/s 51 

b. The relevant date for duty and tariff value in case of exports by post is the date when the exporter delivers the goods to the postal authority for exportation u/s 83.