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Section 15

Date for determination of rate of duty and tariff valuation of imported goods . — (1) 2 [The rate of duty 3 ***] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, —

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15. Date for determination of rate of duty and tariff valuation of imported goods . — (1) 2 [The rate of duty 3 ***] 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 section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b) in the case of goods cleared from a warehouse under section 68, on the date on which 4 [a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: