Chapter V - Levy of customs duties
Section 16
Section 16: Export duty rate and tariff-value date
Section 16 identifies the date whose export duty rate and tariff value apply. For exports entered under Section 50, it is the date the proper officer orders clearance and loading under Section 51, rather than merely the shipping-bill filing date.
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Need advice on Section 16?
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 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.
Key takeaways
Normal export entry
For goods entered under Section 50, use the rate and tariff value in force on the Section 51 clearance-and-loading order date.
Other export goods
If goods fall outside that entry route, the statutory date is payment of duty.
Baggage and post
Section 16 expressly excludes baggage and goods exported by post; their own provisions must be checked.
Normal export entry
For goods entered under Section 50, use the rate and tariff value in force on the Section 51 clearance-and-loading order date.
Other export goods
If goods fall outside that entry route, the statutory date is payment of duty.
Baggage and post
Section 16 expressly excludes baggage and goods exported by post; their own provisions must be checked.
Practical checklist
Do
- Keep the shipping bill and the dated Section 51 order.
- Check whether an export duty and tariff value apply on the order date.
- For postal exports, use the relevant special route rather than assuming Section 16 applies.
Frequently asked questions
Is the shipping-bill date always the export duty rate date?
No. For a Section 50 entry, Section 16 ordinarily uses the Section 51 order date.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026