Indirect Tax Laws and Practice · Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Section 83 and Section 19 Customs Act: Rate of Duty

Updated 11 October 2026 · Fact-checked

Section 83 fixes the rate of duty and tariff value for goods imported by post or courier as those in force on the date the postal authorities or authorised courier present the list of goods to the proper officer. Section 19 says a set of mixed articles is charged at the highest rate on value-based articles, unless separate value evidence exists.

Understand Related Customs Act Provisions on Rate of Duty

Customs duty depends on the rate in force on a particular date. For most imports, Section 15 gives that date. Section 15(2) says Section 15 does not apply to baggage and goods imported by post. Section 83(1) specifically governs goods imported by post or courier and fixes the date for them.

Under Section 83(1), the rate of duty and tariff value, if any, for goods imported by post or courier is the rate and value in force on the date the postal authorities or authorised courier present to the proper officer a list with particulars of the goods, for assessing duty. There is a proviso for vessels. If the goods come by a vessel and the list was presented before the vessel arrived, the list is deemed presented on the date of arrival.

For exports, Section 83(2) fixes the rate and value on the date the exporter delivers the goods to the postal authorities or authorised courier for exportation. Compare this with Section 16, which uses the date of the order permitting clearance and loading. Section 16(2) excludes baggage and goods exported by post. Section 83(2) separately fixes the date for exports by post or courier.

Section 19 deals with a different problem: one consignment that is a set of articles liable to different rates. Unless another law provides otherwise, articles liable to duty by quantity pay that duty. Articles liable by value pay the common rate if all have the same rate, or the highest of the rates if they differ. Articles not liable to duty are charged at the rate applicable to value-based articles under clause (b).

Section 19 has two provisos. First, accessories, spare parts and maintenance or repairing implements that satisfy the conditions in the rules made for this purpose are charged at the same rate as the main article. Second, if the importer produces evidence to the satisfaction of the proper officer, or the evidence is available, regarding the value of any of the articles liable to different rates, that article is charged separately at its own rate.

The Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 are separate rules; their Rule 13 is only a reference clause. Older references to the 1996, 2016 and 2017 rules are read as references to the 2022 Rules. It does not fix any rate of duty.

Key rules to remember

Section 83(1): imports by post or courier: Rate and tariff value = those in force on the date the postal authorities or authorised courier present the list of goods to the proper officer; If goods come by vessel and the list is presented before arrival, the date of arrival is deemed the date of presentation.
Section 83(2): exports by post or courier: Rate and tariff value = those in force on the date the exporter delivers the goods to the postal authorities or authorised courier; Not the date of the order permitting clearance and loading.
Section 19(b): mixed value-based articles: Same rate for all: that rate. Different rates: highest of the rates; Applies to a set of articles liable to duty with reference to value.
Section 19(a) and (c): Quantity-based articles: their own duty. Articles not liable to duty: rate applicable under clause (b); Applies unless another law provides otherwise.
Section 19 provisos: Accessories and spares: same rate as the main article if the rule conditions are met. Separate value evidence: article charged at its own rate; Evidence may be produced by the importer or already be available.
Section 15(2): Section 15 does not apply to baggage and goods imported by post; This is why Section 83 is needed for post goods.

How to solve Related Customs Act Provisions on Rate of Duty questions

Read the facts and decide which provision answers the question: the relevant date, or the rate on a mixed set.

1Identify the mode: post or courier, normal import, baggage or export. Post goods go to Section 83, not Section 15.
2For a date question, find the date the list of goods was presented by the postal authorities or authorised courier to the proper officer.
3Check for a vessel: if the list was presented before arrival, treat arrival date as the presentation date.
4For exports by post or courier, use the date the exporter delivered the goods to the postal authorities or courier.
5For a set of mixed articles, classify each article as quantity-based, value-based or not liable to duty.
6Apply Section 19: pick the highest rate among value-based articles and charge non-dutiable articles at that rate.
7Check the provisos: eligible accessories and spares take the main article's rate; separate value evidence lets an article pay its own rate.
8Compute duty on each article, add up, and state the section relied on.

Quickest way: Date first, then highest rate

When to use it: Use in MCQs and short case questions where only the rate or date is asked.

Post or courier import: date of list presented to the proper officer.
Post or courier export: date of delivery by exporter to the postal authorities or courier.
Mixed set: highest value-based rate unless value evidence is produced.
Evidence given: split the set and apply each article's own rate.
Spares and accessories meeting the rule conditions: follow the main article.

Common mistakes in Related Customs Act Provisions on Rate of Duty

Using the bill of entry date for goods imported by post or courier.
Students remember Section 15 as the general rule.
Fix: Section 15(2) excludes only baggage and goods imported by post. Section 83(1) specifically governs goods imported by post or courier, so use the date the list of goods is presented to the proper officer.
Using the date of the export order under Section 16 for goods exported by post or courier.
Students mix up Section 16 and Section 83(2).
Fix: Section 16(2) excludes baggage and goods exported by post. Section 83(2) separately fixes the date for exports by post or courier: the date the exporter delivers the goods to the postal authorities or authorised courier.
Taking the average or lowest rate for a mixed set.
Students assume fairness or relief.
Fix: Section 19(b) charges the highest rate where value-based articles carry different rates.
Ignoring the evidence proviso.
Students stop after applying the highest rate rule.
Fix: If the importer produces evidence of value, or it is available, each article liable to different rates pays its own rate.
Treating Rule 13 of the 2022 Rules as a rate-fixing provision.
The topic name suggests it contains rate rules.
Fix: Rule 13 only converts references to the older concessional duty rules into references to the 2022 Rules.

Worked examples

Example 1

A courier imports a consignment for Meera Traders, Pune. The authorised courier presents the list of goods to the proper officer on 12 March. The duty rate changes on 15 March. The goods physically reach the warehouse on 18 March. Which rate applies and why?

Show the solution

The goods are imported by courier. Section 83(1) specifically governs goods imported by post or courier, so the date is fixed under it and not by the bill of entry date under Section 15.
The relevant date is the date the authorised courier presents the list to the proper officer: 12 March.
Neither the arrival at the warehouse nor the rate change on 15 March affects the date.

Answer: The rate and tariff value in force on 12 March apply, under Section 83(1).

Example 2

Ravi Imports brings in a set of three articles in one consignment. A and B are liable to duty by value at 10% and 20%. C is not liable to duty. Values are A ₹1,00,000, B ₹2,00,000 and C ₹50,000. No separate value evidence is produced. Find the duty. Then state the effect if evidence of value is produced for A and B.

Show the solution

Section 19(b): A and B have different rates, so the highest rate, 20%, applies to value-based articles.
Section 19(c): C is not liable to duty, so it is charged at the rate applicable to value-based articles under clause (b), which is 20%.
Total value = ₹1,00,000 + ₹2,00,000 + ₹50,000 = ₹3,50,000.
Duty = 20% × ₹3,50,000 = ₹70,000.
With evidence of value for A and B, proviso (b) lets each of them be charged separately at its own rate: A = 10% × ₹1,00,000 = ₹10,000 and B = 20% × ₹2,00,000 = ₹40,000. Duty on A and B together = ₹50,000.
The proviso speaks of articles liable to different rates. It does not say expressly how C is charged once A and B are separated. Do not assume C becomes nil. State that its treatment is not expressly provided, or show it separately under Section 19(c).

Answer: Without evidence, duty on the whole set is ₹70,000 (20% × ₹3,50,000). If evidence of value is produced for A and B, they are charged separately: A ₹10,000 + B ₹40,000 = ₹50,000. The Act does not expressly say how C is then charged, so do not treat it as nil.

Exam tips

In case-based MCQs, spot the words post or courier and move straight to Section 83.
Write the date test in one line: list presented to the proper officer for imports, delivery by the exporter for exports.
In mixed-set problems, show classification of each article first, then the rate, then the computation.
Always check whether value evidence is given, since it changes the answer.
Quote Section 19 provisos in full when spares or accessories are mentioned.

Practice questions from Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Related Customs Act Provisions on Rate of Duty in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

CA FinalBasic Customs Duty and Levy of Customs Duty

Related Customs Act Provisions on Rate of Duty: frequently asked questions

What does Section 83 of the Customs Act say?

It fixes the rate of duty and tariff value for goods imported or exported by post or courier. For imports, the date is when the postal authorities or authorised courier present the list of goods to the proper officer. For exports, it is the date the exporter delivers the goods to them.

How is duty charged on a set of articles with different rates?

Under Section 19, quantity-based articles pay their own duty. Value-based articles pay the common rate, or the highest rate if rates differ. Articles not liable to duty are charged at that value-based rate.

Can an importer avoid the highest rate under Section 19?

Yes, if the importer produces evidence of the value of an article to the satisfaction of the proper officer, or the evidence is already available. That article is then charged separately at its own rate.

What is Rule 13 of the 2022 Concessional Duty Rules?

It is a reference clause. References in rules, notifications and orders to the 1996, 2016 and 2017 concessional duty rules are read as references to the 2022 Rules. It does not set any rate of duty.