Understanding the date of duty rate is crucial for importers to calculate the correct import duty for their shipments. Section 30 of the Customs Act, 1969 (updated for 2026) clearly defines how and when the rate of duty is determined for imported goods.
📌 Section 30 – Date of Determination of Duty Rate
1. Goods Cleared for Home Consumption (Section 79)
• The duty rate applicable is the rate in force on the date the goods declaration is manifested under Section 79.
• Exception: If the goods declaration is submitted before the arrival of the conveyance, and the duty rate changes before berthing or cross-over, the applicable rate is the one on the date of vessel berthing or vehicle crossing the border.
2. Goods Cleared from a Warehouse (Section 104)
• Duty rate is based on the date of goods declaration manifestation.
• If duty is not paid within 7 days of manifestation, the rate on the date of actual payment applies.
3. Special Cases
• Illegally Removed Goods: Duty rate is the higher of the rate on in-bonding, detection, or date of payment.
• Anti-Smuggling Confiscated Goods: If opting to pay a fine instead of confiscation, the duty rate is the higher of seizure date or date of payment.
• FBR Notification: The Federal Board of Revenue (FBR) may specify another date for duty determination through official notification.
📌 Key Explanation
• Manifested: A goods declaration is registered in Customs records with a machine number.
• This is the starting point for determining duty rate unless exceptions apply.
⚡ Features for Importers
✅ Duty Rate Calculator: Enter the goods declaration date, berthing/cross-over date, or payment date to calculate the applicable duty rate.
✅ Scenario Simulator: Test how changes in duty rate before arrival or delayed payments affect your import costs.
✅ Compliance Checklist: Ensure proper declaration, payment, and documentation to avoid disputes.
✅ FBR Notifications Tracker: Stay updated on official notifications altering duty determination dates.
🔍 Key Takeaways
• The date of duty rate determines how much duty is payable on imported goods.
• Importers must track goods declaration, arrival, and payment dates carefully.
• Special rules apply for warehoused, short-paid, or confiscated goods.
• Staying compliant ensures correct duty payments and avoids penalties.
Disclaimer: This article is for informational purposes only and does not constitute legal, financial, or professional advice. Customs laws and regulations may change. Importers should consult a qualified customs or legal professional for compliance guidance.