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

Which statement is correct about the Customs Act, 1962 provisions on goods exported by post or courier?

For exports by post or courier, the applicable 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, under Section 83(2). Later events such as landing or payment are irrelevant.

  1. AThe rate of duty is that in force on the date the exporter delivers the goods to the postal authorities or the authorised courier for exportationCorrect
  2. BThe rate of duty is that in force on the date the goods land at the foreign destination
  3. CThe rate of duty is that in force on the date the proper officer completes examination of the goods
  4. DThe rate of duty is that in force on the date the foreign buyer pays for the goods

Explanation

Section 83(2) states that for goods exported by post or courier the rate and tariff value are those in force when the exporter delivers the goods to the postal authorities or authorised courier. Landing, examination and payment dates are not mentioned in the section.

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