| 12 Dutiable goods | 
		| 13 Duty on pilfered goods | 
		| 14 Valuation of goods for purposes of assessment | 
		| 15 Date for determination of rate of duty and tariff valuation of imported goods | 
		| 16 Date for determination of rate of duty and tariff valuation of export goods | 
		| 17 Assessment of goods | 
		| 18  Provisional assessment of duty | 
		| 19 Determination of  duty where goods consist of articles liable to different rates of duty | 
		| 20 Re-importation of goods | 
		| 21  Goods derelict, wreck, etc | 
		| 22  Abatement of duty on damaged or deteriorated goods | 
		| 23 Remission of duty on lost, destroyed or abandoned goods | 
		| 24 Power to make rules for denaturing or mutilation of goods | 
		| 25 Power to grant exemption from duty | 
		| 25A Inward processing of goods. | 
		| 25B Outward processing of goods. | 
		| 26 Refund of export duty | 
		| 26A Refund of import duty in certain cases | 
		| 27 Claim for refund of duty | 
		| 27A  Interest on delayed refunds | 
		| 28 Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded. | 
		| 28A  Power not to recover duties not levied or short-levied as a result of general practice | 
		| 28AA  Interest on delayed payment of duty | 
		| 28AAA Recovery of duties in certain cases | 
		| 28B Duties collected from the buyer to be deposited with the Central Government | 
		| 28BA Provisional attachment to protect revenue in certain cases | 
		| 28BB Time limit for completion of certain actions. | 
		| 18A Voluntary revision of entry, post clearance. |