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

Goods are imported by post (not by vessel). The rate of duty applicable to them under Section 83 of the Customs Act, 1962 is the rate in force on which date?

The rate is the one in force on the date the postal authorities or authorised courier present to the proper officer the list of goods with particulars for assessing duty, as Section 83(1) provides. Posting, departure or delivery to the addressee dates do not decide the rate.

  1. AThe date on which the postal authorities or authorised courier present to the proper officer a list containing particulars of the goods for assessing dutyCorrect
  2. BThe date on which the sender in the foreign country posted the parcel
  3. CThe date on which the addressee in India receives the parcel at home
  4. DThe date on which the aircraft carrying the mail departed from the foreign airport

Explanation

Section 83(1) fixes the rate and tariff value as in force on the date the postal authorities or authorised courier present the list of goods to the proper officer for assessing duty. Posting date, delivery date and departure date are not the relevant dates. The vessel proviso does not apply because the goods did not come by vessel.

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