(1) The duty of any goods to be exported or imported shall be determined according to the tariff (rate of duty) prevailing on the date on which the declaration form of such goods is registered in the Customs Office. Provided that where the declaration form has been registered in the Customs Office prior to the arrival of goods at the Customs Office, the duty shall be determined according to the tariff prevailing on the date of arrival of such goods at that Office.
(2) Notwithstanding anything contained in Sub-section (1), the duty of the following goods shall be determined on the following basis:
(a) In the case of goods imported under the diplomatic facility, duty facility or partial or full exemption, according to the tariff prevailing on the date of payment of duty of such goods,
(b) In the case of goods imported under the bank guarantee facility, according to the tariff prevailing on the date of clearance of such goods