Baggage Imports by Tourists - 'Personal Effects' for Insole/ Midsole is Must for Duty Exemption

Baggage imports by tourists: specified personal effects allowed duty free, generally only used items exempted unless prima facie new.

The circular reproduces an operational list of goods to be treated as personal effects for duty free import by tourists under the Baggage Rules, including jewellery, cameras, video cameras, binoculars, a small television, music system, portable typewriter, permabulator, tent and camping gear, one computer, electronic diary, portable radio, professional/audio visual equipment, specified sports equipment, and one cell phone. It clarifies that the 1998 rules contemplate exemption for used personal effects and that customs need not verify newness unless items are prima facie new in original packaging indicating commercial importation.