| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 74. Time of entry of postal articles. | |
|
|
Application of Act to postal articles. | Clearance required for departure to foreign port. |
|
Time of entry of postal articles. |
74. In the case of goods -
(a)imported by post, the time of entry of the goods for home use shall, except in the case where actual entry is required, be deemed to be the time when the duty thereon is assessed by the proper officer; (b)exported by post, the time of entry of the goods for export shall be deemed to be the time of the posting of the goods. |
||
|
|||