Chapter V — Levy Of, And Exemption From, Customs Duties

Section 15 — Date for determination of rate of duty and tariff valuation of imported goods

Customs Act, 1962 · Preview

(1) [The rate of duty ***] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force,-- (a) in the case of goods entered for home consumption under…