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

Goods imported by courier by Kaveri Traders arrive by a vessel on 20 June. The authorised courier presented the list of particulars to the proper officer on 15 June, before the vessel arrived. The rate of duty was 10% on 15 June and 12% from 18 June onwards. The rate applicable is:

The rate is 12%. The proviso to section 83(1) deems a list presented before the arrival of the vessel to have been presented on the arrival date, 20 June, so the rate in force on that date applies, not the earlier 10% rate.

  1. A10%, because the list was presented on 15 June
  2. B12%, because the list is deemed presented on the vessel's arrival date, 20 JuneCorrect
  3. C10%, because the rate applies from the date of shipment
  4. D12%, because the rate applies on the date of delivery to the importer

Explanation

Under the proviso to section 83(1), if goods come by a vessel and the list was presented before the vessel's arrival, it is deemed presented on the date of arrival. Deemed date is 20 June, when the rate is 12%. Taking 10% ignores the proviso.

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