(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.
