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of <h1>Imported Goods in Baggage: Tariff Heading 9803 & 9804 Explained; Excludes Motor Vehicles & Alcoholic Drinks. Governed by FTP.</h1> Goods imported by passengers or crew in their baggage fall under Tariff Heading 9803, subject to a single duty rate, except for motor vehicles, alcoholic drinks, and courier-imported items, which require separate classification. Similarly, personal goods imported by post or air are classified under Tariff Heading 9804, with subheadings for drugs and medicines and other items. These classifications exclude motor vehicles, alcoholic drinks, and courier-imported goods, as well as items requiring an import license or customs clearance permit. Importability is governed by the Foreign Trade Policy (FTP).
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