Duty free allowances for international passengers govern baggage exemptions, conditional imports, and penalties for misdeclaration on arrival. Customs requires arriving passengers to choose Green or Red channels based on declarations: Green admits those with no dutiable goods within prescribed free allowances; Red applies where goods are declared or suspected excess and involves baggage examination, duty assessment and payment. Misdeclaration or carriage of prohibited/commercial-quantity goods leads to seizure, confiscation and penal action. Duty free entitlements and exclusions vary by passenger category, transfer of residence concessions apply subject to residence conditions, and unaccompanied baggage and currency are regulated with specified declaration obligations.
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.
Duty free allowances for international passengers govern baggage exemptions, conditional imports, and penalties for misdeclaration on arrival.
Customs requires arriving passengers to choose Green or Red channels based on declarations: Green admits those with no dutiable goods within prescribed free allowances; Red applies where goods are declared or suspected excess and involves baggage examination, duty assessment and payment. Misdeclaration or carriage of prohibited/commercial-quantity goods leads to seizure, confiscation and penal action. Duty free entitlements and exclusions vary by passenger category, transfer of residence concessions apply subject to residence conditions, and unaccompanied baggage and currency are regulated with specified declaration obligations.
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