law: Custom Act, 1962 
  83.
  
  Rate of Duty and Tariff Valuation in Respect of Goods Imported or Exported by Post. – 
  (1)
  
  The rate of duty and tariff value, if any, applicable to any goods imported by,
  
  post shall be the rate and valuation in force on the date on which the postal
  
  authorities 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 shall be the rate and valuation in force on the date on which the exporter
  
  delivers such goods to the postal authorities for exportation.