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Baggage classification under tariff heading: passenger imports levied a single duty rate with specific exclusions. Goods carried by passengers or crew in baggage are classifiable under Tariff Heading 9803 and levied to a single rate of duty, but this does not apply to motor vehicles, alcoholic drinks, goods imported through courier service, or goods imported under an import licence or customs clearance permit.
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.
<h1>Baggage classification under tariff heading: passenger imports levied a single duty rate with specific exclusions.</h1> Goods carried by passengers or crew in baggage are classifiable under Tariff Heading 9803 and levied to a single rate of duty, but this does not apply to motor vehicles, alcoholic drinks, goods imported through courier service, or goods imported under an import licence or customs clearance permit.
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