Section 15: Date for determination of rate of duty and tariff valuation of imported goods.
The Customs Act, 1962Central Act · Act 52 of 1962
(1) [The rate of duty ***] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force,--
(a) in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section;
(b) in the case of goods cleared from a warehouse under section 68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section];
(c) in the case of any other goods, on the date of payment of duty:
[Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft [or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.]
(2) The provisions of this section shall not apply to baggage and goods imported by post.
Date for determination of rate of duty and tariff valuation of imported goods.
Jurisdiction
Central
Status
In force as published by the source
Judgments citing it
4
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, Act 20 of 1966. . Subs. by Act 20 of 1966, s. 3, for "The rate of duty" (w.e.f. 31-8-1966).
omitted, Act 25 of 1978. . The words ", rate of exchange" omitted by Act 25 of 1978, s. 4 (w.e.f. 1-7-1978).
substituted, Act 32 of 2003. . Subs. by Act 32 of 2003, s. 106, for "the goods are actually removed from the warehouse" (w.e.f. 14-5-2003).
substituted, Act 33 of 1996. . Subs. by Act 33 of 1996, s. 59, for the proviso (w.e.f. 28-9-1996).
inserted, Act 25 of 2014. . Ins. by Act 25 of 2014, s. 80 (w.e.f. 6-8-2014).
inserted, Act 25 of 1978. Sub-Section (3) omitted by Act 25 of 1978, s. 4 (w.e.f. 1-7-1978). Earlier sub-section (3) inserted by Act 20 of 1966, s. 3 (w.e.f. 31-8-1966)
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