Chapter V
LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
Sections in this chapter
- Section 12 — Dutiable goods.
- Section 13 — Duty on pilfered goods.
- Section 14 — Valuation of goods.
- Section 15 — Date for determination of rate of duty and tariff valuation of imported goods.
- Section 16 — Date for determination of rate of duty and tariff valuation of export goods.
- Section 17 — Assessment of duty.
- Section 18 — Provisional assessment of duty.
- Section 19 — Determination of duty where goods consist of articles liable to different rates of duty.
- Section 20 — Re-importation of goods.
- Section 21 — Goods derelict, wreck, etc.
- Section 22 — Abatement of duty on damaged or deteriorated goods.
- Section 23 — Remission of duty on lost, destroyed or abandoned goods.
- Section 24 — Power to make rules for denaturing or mutilation of goods.
- Section 25 — Power to grant exemption from duty.
- Section 25A — Inward processing of goods.
- Section 25B — Outward processing of goods.
- Section 26 — Refund of export duty in certain cases.
- Section 26A — Refund of import duty in certain cases.
- Section 27 — Claim for refund of duty.
- Section 27A — Interest on delayed refunds.
- Section 28 — Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
- Section 28A — Power not to recover duties not levied or short-levied as a result of general practice.
- Section 28AA — Interest on delayed payment of duty.
- Section 28AAA — Recovery of duties in certain cases.
- Section 28B — Duties collected from the buyer to be deposited with the Central Government.
- Section 28BA — Provisional attachment to protect revenue in certain cases.