Section 145: Rate of duty in respect of goods imported or exported by post 9[or by courier]

145. Rate of duty in respect of goods imported or exported by post 9[or by courier].- (1) The rate of duty, if any, applicable to any goods imported by post 9[or by courier] shall be the rate in force on the date on which the postal authorities present to the appropriate officer the declaration or label referred to in section 144 for the purpose of assessing the duty thereon. (2) The rate of duty, if any, applicable to any goods exported by post 9[or by courier] shall be the rate in force on the date on which the exporter delivers such goods to the postal authorities for exportation. LEGAL REFERENCS 1. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(13), page 16. 2. Added by the Finance Act, 2004 (II of 20040, S.3(13), page 16. 3. Substituted full stop by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. 4. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. 5. Substituted for the comma and words “,the appropriate officer” by the Finance Ordinance, 1982 (XII of 1982), S.6(8), page 60. 6. As amended by Act, No.XVII of 2020 (30th March) 7. Substituted /inserted by Finance Act, 2020(June) 8. Inserted by Finance Act, 2023(June) 9. Inserted by Finance Act, 2025 (June) CHAPTER XVI PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

Effective date: 1969-03-03

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