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

Goods are imported by post. The postal authorities present the list of particulars to the proper officer on 12 March. The rate of duty was 10% until 11 March and 15% from 12 March. The goods reached India on 8 March. Which rate applies under Section 83, assuming the goods did not arrive by vessel?

The rate is 15%. Under Section 83(1), the rate of duty for goods imported by post is the one in force on the date the postal authorities or authorised courier present the list of particulars to the proper officer, here 12 March. Arrival date is irrelevant because no vessel is involved.

  1. A15%, the rate in force when the list is presentedCorrect
  2. B10%, the rate in force on the date the goods arrived
  3. C10%, the rate in force on the date of dispatch from abroad
  4. D12.5%, the average of the two rates

Explanation

Section 83(1) applies the rate and tariff value in force on the date the postal authorities or authorised courier present the list of particulars to the proper officer. That date is 12 March, when the rate is 15%. The arrival date matters only in the vessel proviso, which does not apply here.

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