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Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Rate of Duty and Valuation for Post and Courier Goods

Updated 11 October 2026 · Fact-checked

Under section 83 of the Customs Act, 1962, the rate of duty and tariff value for goods imported by post or courier are those in force on the date the postal authorities or authorised courier present the list of goods to the proper officer. For exports, they are those in force on the date the exporter delivers the goods to the post or courier.

Understand Rate of Duty and Valuation for Post and Courier Goods

Customs duty depends on the rate in force and on the tariff value, if any, fixed for the goods. Rates and tariff values change by notification. So the law must fix one date to decide which rate applies. Sections 15, 16, 78 and 83 each fix that date for a different situation.

Section 15 is the general rule for imports. It uses the date the bill of entry is presented. Section 15(2) says it does not apply to baggage and goods imported by post. Section 16 is the general rule for exports. Section 16(2) says it does not apply to baggage and goods exported by post. Section 83 fills the gap for post and courier.

Import by post or courier (section 83(1)): the date is when the postal authorities or the authorised courier present to the proper officer a list containing the particulars of the goods, for the purpose of assessing duty. The importer does not file a bill of entry for this purpose. The list presented by the post or courier decides the date.

There is a proviso for goods that arrive by vessel. If the list was presented before the vessel arrived, it is deemed presented on the date of arrival. So an early list never gets the benefit of an earlier rate.

Export by post or courier (section 83(2)): the date is when the exporter delivers the goods to the postal authorities or the authorised courier for exportation. This is a date within the exporter's control. Note that the 2018 amendment added courier to the section, so both post and courier are covered.

Key rules to remember

Import by post or courier: relevant date
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
Section 83(1). The list must contain the particulars of the goods and be for assessing duty.
Proviso for imports by vessel
List presented before vessel arrival → deemed presented on the date of arrival
Applies only if the goods are imported by a vessel. It never moves the date earlier than arrival.
Export by post or courier: relevant date
Rate and tariff value = those in force on the date the exporter delivers the goods to the postal authorities or authorised courier
Section 83(2).
Carve-outs from general rules
Section 15(2) and section 16(2): general rules do not apply to goods imported or exported by post
This is why section 83 is needed. Baggage has its own rule in section 78 (date of declaration under section 77).

How to solve Rate of Duty and Valuation for Post and Courier Goods questions

Use this method for any question asking which rate of duty or tariff value applies to goods sent or received by post or courier.

  1. 1Identify the mode: post or courier, or a normal consignment, or baggage. Only post and courier come under section 83.
  2. 2Identify the direction: import or export.
  3. 3For import, find the date the postal authorities or authorised courier presented the list of goods to the proper officer.
  4. 4If the goods came by vessel, compare that date with the date of arrival. If the list was presented earlier, use the arrival date.
  5. 5For export, find the date the exporter delivered the goods to the post or courier. Ignore later dates such as the date of dispatch or shipment.
  6. 6Read the rate of duty and tariff value, if any, in force on that date from the facts given. Ignore any rate before or after it.
  7. 7Apply the rate to the assessable value and compute duty. State the section and the date used in your answer.

Quickest way: Date-first shortcut

When to use it: Use in MCQs and in short case questions with several dates and rate changes.

  1. Circle every date in the question and label it: list presented, vessel arrival, delivery to courier, payment, bill of entry.
  2. Import by post or courier: pick the list-presented date, unless it is before vessel arrival, then pick arrival.
  3. Export by post or courier: pick the delivery-to-courier date.
  4. Discard all other dates as distractors, then read the rate in force on the chosen date.

Common mistakes in Rate of Duty and Valuation for Post and Courier Goods

  • Using the bill of entry date for goods imported by post.

    Section 15 is the rule students learn first, so they apply it everywhere.

    Fix: Remember section 15(2) excludes goods imported by post. Section 83 applies, and the date is the list presented by the post or courier.

  • Using the date goods reach the importer or the date duty is paid.

    Students think duty is fixed when it is actually paid.

    Fix: Under section 83(1) the date is when the list is presented to the proper officer, not payment or delivery.

  • Ignoring the vessel proviso.

    The proviso is short and easy to skip.

    Fix: If goods come by vessel and the list was presented before arrival, treat it as presented on the arrival date.

  • Using the date of shipment or dispatch for exports by post or courier.

    Students confuse it with the section 16 rule based on the order permitting clearance and loading.

    Fix: Section 16(2) excludes goods exported by post. Use the date the exporter delivers the goods to the postal authorities or authorised courier.

  • Applying section 83 to baggage.

    Baggage and post are grouped in the same chapter and in sections 15(2) and 16(2).

    Fix: Baggage uses section 78: the date of the declaration under section 77.

Worked examples

Example 1

Goods are imported by courier. The courier presents the list of goods to the proper officer on 12 August. The basic customs duty rate was 15% up to 10 August and 20% from 11 August. The goods are delivered to the importer on 20 August. The assessable value is ₹1,00,000. Compute the basic customs duty and state the rate that applies.

Show the solution
  1. Mode is courier import, so section 83(1) applies, not section 15.
  2. The relevant date is the date the authorised courier presents the list to the proper officer: 12 August.
  3. The goods did not come by vessel in this question, so the proviso does not change the date.
  4. The rate in force on 12 August is 20%.
  5. Duty = 20% × ₹1,00,000 = ₹20,000.
  6. The delivery date of 20 August is irrelevant.

Answer: The rate of 20% applies. Basic customs duty is ₹20,000.

Example 2

An Indian exporter delivers goods to an authorised courier on 5 March for export. The courier ships them on 9 March. The export duty rate was 5% up to 6 March and 10% from 7 March. The value is ₹2,00,000. Find the export duty and justify the rate.

Show the solution
  1. Goods are exported by courier, so section 83(2) applies. Section 16 does not apply to goods exported by post.
  2. The relevant date is when the exporter delivers the goods to the authorised courier: 5 March.
  3. The rate in force on 5 March is 5%.
  4. Duty = 5% × ₹2,00,000 = ₹10,000.
  5. The shipping date of 9 March does not matter.

Answer: Export duty is ₹10,000 at 5%, as the rate on the date of delivery to the courier applies.

Exam tips

  • Questions usually give several dates and a rate change in between. Pick the date by the section 83 rule first, then the rate.
  • Always state why section 15 or 16 does not apply: sections 15(2) and 16(2) exclude goods by post.
  • Know the contrast between sections 15, 16, 78 and 83 in one line each, since MCQs test the differences.
  • Mention the vessel proviso in any import question that involves a vessel arrival date.

Practice questions from Customs Procedures - Baggage and Courier / Post

Rate of Duty and Valuation for Post and Courier Goods in other exams

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

Rate of Duty and Valuation for Post and Courier Goods: frequently asked questions

Which date decides the rate of duty for goods imported by post?

It is the date the postal authorities or authorised courier present to the proper officer a list of the goods with their particulars for assessing duty. If the goods come by vessel and the list was presented before arrival, the arrival date is used.

Does section 83 cover courier as well as post?

Yes. The words post or courier replaced post in the section from 28 March 2018, so both are covered for imports and exports.

Why is the bill of entry date not used for post and courier imports?

Section 15(2) says the general rule based on the bill of entry does not apply to goods imported by post. Section 83 gives a separate date for them.

What is the relevant date for exports by courier?

It is the date the exporter delivers the goods to the postal authorities or authorised courier for exportation. The rate and tariff value in force on that date apply.