Baggage import duty capped at 35% ad valorem on excess value beyond allowance, with specified exceptions. Articles under Heading 9803 imported as baggage are exempt from that portion of customs duty exceeding a rate of 35% ad valorem; duty is calculated on the value exceeding the passenger's duty free allowance or, for unaccompanied baggage, on the full value, and where one article exceeds the allowance duty applies only to the excess value not utilised for other baggage. Specified exclusions include firearms, cartridges over fifty, excess tobacco, and goods via courier.