Sections 15 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Duty rates and tariff values can change. Sections 15 and 16 say which date decides the rate of duty and the tariff valuation: for imported goods, section 15, and for export goods, section 16. The answer depends on how the goods are entered and cleared.
This article follows the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check any later Finance Act changes to these sections before acting.
For imported goods entered for home consumption, the rate and tariff valuation are those in force on the date the bill of entry is presented. For warehoused goods, it is the date the bill of entry for home consumption is presented. If the bill of entry is presented before the vessel's entry inwards or the aircraft's or vehicle's arrival, it is deemed presented on that later date. For export goods, the date is the one on which the proper officer makes the order permitting clearance and loading.
Section 15: imported goods
Section 15(1) says that the rate of duty and tariff valuation, if any, applicable to any imported goods shall be the rate and valuation in force on the date shown in each of three cases.
| Case | Date that fixes the rate and tariff valuation |
|---|---|
| (a) Goods entered for home consumption under section 46 | The date on which a bill of entry in respect of such goods is presented under that section |
| (b) Goods cleared from a warehouse under section 68 | The date on which a bill of entry for home consumption in respect of such goods is presented under that section |
| (c) Any other goods | The date of payment of duty |
Read the cases in order. Clause (a) is the main one: goods brought in and entered for home consumption. The relevant date is the presentation of the bill of entry, not the date the goods landed and not the date duty is paid. Clause (b) deals with goods taken out of a warehouse for home consumption: the date is again the presentation of a bill of entry, here a bill of entry for home consumption presented under section 68. Clause (c) is a residual case, with the date of payment of duty.
The copy shows footnotes that clause (a) was amended with effect from 14 May 2003 by section 106 of the Finance Act, 2003 (32 of 2003). The text above is that amended clause.
The proviso: bill of entry before arrival
The proviso says that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft or the vehicle by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be. The footnotes record that the proviso was substituted by Act 33 of 1996 with effect from 28 September 1996 and that the words "or the vehicle" were inserted with effect from 6 August 2014 by Act 25 of 2014.
The effect: an importer who files early cannot lock in an earlier rate. If the bill of entry is filed ahead of the conveyance, the deemed date is the date of entry inwards or arrival. If you are setting up to file bills of entry electronically, our ICEGATE registration service can help with portal access.
Where section 15 does not apply
Sub-section (2) says the section does not apply to baggage and goods imported by post. The copy prints a footnote showing that an old sub-section (3) was omitted from this section; it is not part of the live text.
Section 16: export goods
Section 16(1) says that the rate of duty and tariff valuation, if any, applicable to any export goods shall be the rate and valuation in force:
| Case | Date |
|---|---|
| (a) Goods entered for export under section 50 | The date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51 |
| (b) Any other goods | The date of payment of duty |
So for exports the key date is not the date the shipping bill is filed; it is the date of the order permitting clearance and loading under section 51. The footnote shows sub-section (1) was substituted by Act 23 of 1986 with effect from 13 May 1986. Sub-section (2) says the section does not apply to baggage and goods exported by post.
Comparing the two sections
| Point | Section 15 (imports) | Section 16 (exports) |
|---|---|---|
| Main date | Presentation of the bill of entry | Order permitting clearance and loading |
| Warehouse case | Bill of entry for home consumption under section 68 | Not provided |
| Early filing rule | Deemed presented on date of entry inwards or arrival | Not provided |
| Residual date | Date of payment of duty | Date of payment of duty |
| Excluded | Baggage and goods imported by post | Baggage and goods exported by post |
Why it matters in practice
When a duty rate or tariff value is changed by notification, the question "which rate applies to my shipment?" is answered by these sections. For an importer the date of presentation of the bill of entry is a business decision with a legal effect, and the proviso limits the benefit of presenting early. For an exporter, the date of the clearance and loading order is not under the exporter's control to the same degree, since it is the proper officer who makes the order. Neither section says what the rate or the tariff value is; those come from the Customs Tariff Act, 1975, the notifications and section 14. For more on tariff values, see our article on section 14.
For the document itself, see our post on the bill of entry.
A worked example with invented names
Narmada Chemicals Pvt. Ltd. files a bill of entry for home consumption on 10 June, while the vessel carrying its goods makes its entry inwards on 14 June. The proviso deems the bill of entry presented on 14 June, so the rate and tariff valuation in force on 14 June apply. Separately, Narmada exports a different consignment: its shipping bill is filed on 3 July, but the proper officer makes the order permitting clearance and loading on 5 July; under section 16(1)(a) the rate and tariff valuation in force on 5 July apply. The dates are invented; the rule applied in each case is the one printed in the section.
Need help with filing and timing?
If you file bills of entry and shipping bills yourself, being able to log in and file on the customs portal is the base on which every date above rests. Our ICEGATE registration service can help you get it right from the first filing.
Key takeaways
- For imports entered for home consumption, the rate and tariff valuation are those in force on the date the bill of entry is presented.
- For warehoused goods, the date is the presentation of a bill of entry for home consumption.
- A bill of entry presented before entry inwards or arrival is deemed presented on that later date.
- For exports, the date is the order permitting clearance and loading under section 51.
- Neither section applies to baggage or goods imported or exported by post.
Read next
- Section 14: valuation of goods and transaction value
- Section 17: self-assessment, verification and re-assessment of duty
- Bill of Entry: Types, Filing and Assessment
- Shipping Bill: Export Documentation and Process
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.