Electronic processing for personal carriage standardises customs clearance of gems, jewellery, samples and prototypes through designated airports. Electronic processing standardises personal-carriage imports and exports of gems, jewellery, and eligible samples or prototypes. Importers and exporters must file electronic Bills of Entry or Shipping Bills marked 'Personal carriage' with prescribed passenger and transaction details. Imported or exported parcels are declared, temporarily detained, sealed and stored under Customs control against a detention receipt. Import clearance follows verification, examination where required and duty payment; export parcels are examined, granted Let Export Order, sealed, detained at the airport and released to the passenger before departure under Customs escort.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic processing for personal carriage standardises customs clearance of gems, jewellery, samples and prototypes through designated airports.
Electronic processing standardises personal-carriage imports and exports of gems, jewellery, and eligible samples or prototypes. Importers and exporters must file electronic Bills of Entry or Shipping Bills marked "Personal carriage" with prescribed passenger and transaction details. Imported or exported parcels are declared, temporarily detained, sealed and stored under Customs control against a detention receipt. Import clearance follows verification, examination where required and duty payment; export parcels are examined, granted Let Export Order, sealed, detained at the airport and released to the passenger before departure under Customs escort.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
