State the relevant dates for determination of the rate of duty and tariff value for imports.

Relevant date for determination of rate of duty and tariff value ( Section 15 ): In case of goods entered for home consumption under section 46 - the date on which bill of entry is presented or the date of entry inwards whichever is later. In case of goods cleared from warehouse under section 68 - the date on which a bill of entry for home consumption is presented. In case of any other goods - the date of payment of duty.