Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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<h1>Personal baggage from steamers exempt from import duty with proper declaration; transhipped baggage subject to customs.</h1> All personal baggage arriving by steamers from Customs Ports is exempt from import duty, provided the passenger submits a declaration confirming the baggage was shipped from the Customs port of departure and not transhipped from a foreign vessel without duty payment. If the baggage was transhipped at a Customs Port from a foreign vessel, it will be treated as baggage arriving directly from foreign ports and subject to standard customs procedures.