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

A courier consignment arrives by a vessel on 20 March. The authorised courier presented the list of goods with particulars to the proper officer on 15 March, before the vessel arrived. Duty was increased with effect from 18 March. Under Section 83, the applicable rate is that in force on:

The rate in force on 20 March applies, the vessel's arrival date. Under the proviso to Section 83(1), a list presented before the vessel arrives is deemed presented on the arrival date, so the early presentation on 15 March does not freeze the older rate.

  1. A15 March, the date of presenting the list
  2. B20 March, the date of arrival of the vesselCorrect
  3. C18 March, the date of the duty increase
  4. DThe date the importer collects the goods, whichever is later

Explanation

The proviso to Section 83(1) says that if goods come by a vessel and the list was presented before the vessel's arrival, it is deemed presented on the arrival date. So the rate on 20 March applies, which includes the 18 March increase. Using 15 March ignores the proviso.

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