Chapter XI - Baggage, post, courier and stores
Section 83
Section 83: Duty rate and tariff value for post or courier goods
Section 83 fixes the relevant date for the duty rate and tariff value of goods imported or exported by post or authorised courier. The date differs between import and export.
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Need advice on Section 83?
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 value, if any, applicable to any goods imported by post or courier shall be the rate and valuation in force on the date on which the postal authorities or the authorised courier present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon: Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any goods exported by post or courier shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities or the authorised courier for exportation.
Key takeaways
Imported goods
For post or courier imports, the rate and tariff value generally come from the date the postal authority or courier presents the list of particulars to Customs.
Vessel proviso
If that list is presented before the importing vessel arrives, the Act deems it presented on the vessel’s arrival date.
Exported goods
For post or courier exports, the relevant date is when the exporter delivers the goods to the postal authority or authorised courier.
Imported goods
For post or courier imports, the rate and tariff value generally come from the date the postal authority or courier presents the list of particulars to Customs.
Vessel proviso
If that list is presented before the importing vessel arrives, the Act deems it presented on the vessel’s arrival date.
Exported goods
For post or courier exports, the relevant date is when the exporter delivers the goods to the postal authority or authorised courier.
Practical checklist
Do
- Keep the courier or postal presentation and delivery records.
- Apply the rate and tariff value in force on the correct Section 83 date.
- For a vessel consignment, test whether the pre-arrival deeming proviso applies.
Frequently asked questions
Is the invoice date always the customs rate date for a courier export?
No. Section 83(2) uses the date the exporter delivers goods to the postal authority or authorised courier.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026