Customs Act, 1962 · Chapter V: Levy Of, and Exemption From, Customs Duties
Section 16: Date for determination of rate of duty and tariff valuation of export goods
[(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force,—
(a) in the case of goods entered for export under section 50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51;
(b) in the case of any other goods, on the date of payment of duty.
(2) The provisions of this section shall not apply to baggage and goods exported by post.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.