Section 10: Applicable value and rate of duty

10. Applicable value and rate of duty.— The value and the rate of duty applicable to any goods or services shall be the value, retail price, tariff value and the rate of duty in force,–. (a) in the case of goods, on the date on which the goods are 1[supplies] for export or for home consumption; (b) in the case of services, on the date on which the services are provided or rendered; and (c) in the case of goods produced or manufactured outside the areas to which this Act has been applied and brought to such areas for sale or consumption therein, the date on which the goods are brought to those areas.

Effective date: 2005-07-01

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