Date for determination of rate of duty and tariff valuation of export goods
Section 16 of the Customs Act, 1962 deals with date for determination of rate of duty and tariff valuation of export goods. 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 exportatio The Act came into force on 01 Feb 1963.
1 [(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.]
Section 16, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Still further and crucially, this exercise is to be accomplished with reference to the date of presentation of the Bills of Entry as provided in Section 46 of the Customs Act. He would, in fact, submit that under the Customs Act, a perusal of Sections 15 and 16, would show that there are four different situations contemplated. Under Section 15, which deals with rate of duty payable on imports, in a case where the Bills of Entry is presented for home consumption under Section 46, the rate of duty is to apply with reference to be date of presentation of the Bills of …
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… Still further and crucially, this exercise is to be accomplished with reference to the date of presentation of the Bills of Entry as provided in Section 46 of the Customs Act. He would, in fact, submit that under the Customs Act, a perusal of Sections 15 and 16, would show that there are four different situations contemplated. Under Section 15, which deals with rate of duty payable on imports, in a case where the Bills of Entry is presented for home consumption under Section 46, the rate of duty is to apply with reference to be date of presentation of the Bills of …
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… Still further and crucially, this exercise is to be accomplished with reference to the date of presentation of the Bills of Entry as provided in Section 46 of the Customs Act. He would, in fact, submit that under the Customs Act, a perusal of Sections 15 and 16, would show that there are four different situations contemplated. Under Section 15, which deals with rate of duty payable on imports, in a case where the Bills of Entry is presented for home consumption under Section 46, the rate of duty is to apply with reference to be date of presentation of the Bills of …
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
- Export procedure and sealing of containerized cargo.- Circular No.26/2017-Cus. dated 1.7.17Circular 2017
- Application of PFA Act, 1954 for the clearance of consignments of food articles including Hydrogenated Vegetable Oil, Vanaspati Ghee - instructions.- Circular No.28/2006-Customs, dated 6.11.2006Circular 2006
Questions about Section 16
What does Section 16 of the Customs Act deal with?
Section 16 of the Customs Act is headed "Date for determination of rate of duty and tariff valuation of export goods". 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 exportatio
How do I find court cases under Section 16 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 16, section 16 Customs Act 1962, section 16 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 16 of the Customs Act, and has it changed?
Its own text turns on section 50 (Entry of goods for exportation), section 51 (Clearance of goods for exportation), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently Export procedure and sealing of containerized cargo.- Circular No.26/2017-Cus. dated 1.7.17 (2017), then Application of PFA Act, 1954 for the clearance of consignments of food articles including Hydrogenated Vegetable Oil, Vanaspati Ghee - instructions.- Circular No.28/2006-Customs, dated 6.11.2006 (2006).
When did Section 16 of the Customs Act come into force?
Section 16 of the Customs Act, cited as Customs Act 1962 16, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.