Chapter V - Levy of customs duties
Section 15
Section 15: Import duty rate and tariff-value date
Section 15 identifies the date whose import duty rate and tariff value apply. For ordinary home-consumption imports it is the bill-of-entry presentation date; warehoused goods and other goods have different statutory dates.
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Need advice on Section 15?
This article is for general information. Refer to the Customs Act, 1962 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The rate of duty 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 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: Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft or the vehicle by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.
(2) The provisions of this section shall not apply to baggage and goods imported by post.
Key takeaways
Direct home consumption
For goods entered under Section 46, use the rate and tariff value in force when the bill of entry is presented, subject to the pre-arrival deeming rule.
Ex-bond clearance
For goods cleared from a warehouse under Section 68, use the home-consumption bill-of-entry date under that section.
Other goods and exclusions
Other goods use the duty-payment date; Section 15 does not apply to baggage or goods imported by post.
Direct home consumption
For goods entered under Section 46, use the rate and tariff value in force when the bill of entry is presented, subject to the pre-arrival deeming rule.
Ex-bond clearance
For goods cleared from a warehouse under Section 68, use the home-consumption bill-of-entry date under that section.
Other goods and exclusions
Other goods use the duty-payment date; Section 15 does not apply to baggage or goods imported by post.
Practical checklist
Do
- Classify the import route as direct clearance, ex-bond clearance or another case.
- Retain the bill-of-entry presentation timestamp and vessel entry-inwards or arrival evidence.
- Check the tariff and relevant notifications on the Section 15 date; apply Section 14 separately for exchange rate.
Frequently asked questions
Is an early-filed bill of entry always the import rate date?
No. Where filed before vessel entry-inwards or aircraft or vehicle arrival, the Act deems presentation on that later entry or arrival date.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026