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

Under section 83 of the Customs Act, 1962, what is the date for determining the rate of duty on goods exported by courier?

The rate is that in force on the date the exporter delivers the goods to the postal authorities or authorised courier for exportation, as provided in section 83(2) of the Customs Act, 1962. Departure, manifest or assessment dates are not used.

  1. AThe date the courier files the export manifest
  2. BThe date the goods leave the Indian customs station
  3. CThe date the exporter delivers the goods to the authorised courier for exportationCorrect
  4. DThe date the shipping bill is assessed by the proper officer

Explanation

Section 83(2) states that for goods exported by post or courier, the rate of duty and tariff value are those in force on the date the exporter delivers the goods to the postal authorities or authorised courier for exportation. The other dates are not what the section prescribes.

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