special provisions regarding baggage and goods imported or ...
special provisions regarding baggage and goods imported or ...
special provisions regarding baggage and goods imported or ...
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thereof shall be deemed to be an entry f<strong>or</strong> imp<strong>or</strong>t <strong>or</strong> exp<strong>or</strong>t, as the case may be,f<strong>or</strong> the purposes of this Act.145. Rate of duty in respect of <strong>goods</strong> <strong>imp<strong>or</strong>ted</strong> <strong>or</strong> exp<strong>or</strong>ted by post.-(1) The rate of duty, if any, applicable to any <strong>goods</strong> <strong>imp<strong>or</strong>ted</strong> by post shall bethe rate in f<strong>or</strong>ce on the date on which the postal auth<strong>or</strong>ities present to theappropriate officer the declaration <strong>or</strong> label referred to in section 144 f<strong>or</strong> thepurpose of assessing the duty thereon.(2) The rate of duty, if any, applicable to any <strong>goods</strong> exp<strong>or</strong>ted by the postshall be the rate in f<strong>or</strong>ce on the date on which the exp<strong>or</strong>ter delivers such <strong>goods</strong> tothe postal auth<strong>or</strong>ities f<strong>or</strong> exp<strong>or</strong>tation.2
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