Date for determination of rate of duty and tariff valuation of exported goods  :

According to Section 16 of the Customs Act 1962, the provisions relating to date for determination of rate of duty and tariff valuation of exported goods are as under-

(a ) In case goods entered for export  under section 50 :

• The date on which the proper officer makes an order permitting clearance and loading of the goods for exportation u/s 51

(b ) ) In the case of any other goods ,the date of payment of duty.

Note- The provisions of section 16 shall not apply to baggage and goods exported by post.