12 - Dutiable goods.
13 - Duty on pilfered goods.
14 - Valuation of goods.
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 duty.
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 in certain cases.
26B - 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.

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