(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.
