Section 83: Rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

Q: What does Section 83 of The Customs Act, 1962 (CuA) deal with?

Section 83 CuA pertains to "Rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 83 of The Customs Act, 1962 (CuA) governs rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]. As verified on 19 May 2026.

Q: Is Section 83 CuA still in force?

Yes, Section 83 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 83 CuA?

धारा 83 CuA is the Devanagari Hindi reference for Section 83 of the The Customs Act, 1962. Section 83 of The Customs Act, 1962 (CuA) governs rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]. As verified on 19 May 2026.

Q: What is Dhara 83 CuA?

Dhara 83 CuA is the Roman Hindi reference for Section 83 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 83 of The Customs Act, 1962 (CuA) governs rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]. As verified on 19 May 2026.

Q: How to cite Section 83 of The Customs Act, 1962?

Cite as: "Section 83, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 83 (India).

Law on Tips Editorial Board

(1)

The rate of duty and tariff-value, if any, applicable to any goods imported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] shall be the rate and valuation in force on the date on which the [postal authorities or the authorised courier] [Substituted 'postal authorities' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] 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] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] 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] [Substituted 'postal authorities' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] for exportation.