Customs duties shall be assessed in accordance with the statutes or regulations in force at the time an import declaration is filed: Provided, That customs duties on any of the following imported goods shall be assessed in accordance with the statutes or regulations in force on the date falling under each of the following subparagraphs:
1. Goods falling under any subparagraph of Article 16: The date on which the fact accrues;
2. Foreign goods shipped into a bonded construction work site in accordance with Article 192: The date on which an import declaration is accepted before such foreign goods are used.[This Article Wholly Amended on Dec. 30, 2010]