# The Customs Act, 1962, Section 78: Determination of rate of duty and tariff valuation in respect of beggage

- Act: The Customs Act, 1962 (Act 52 of 1962)
- In force from: 1963-02-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/customs-act-1962/section/78/

## Text

The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.

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