Temporary duty exemption for tourists on personal effects allowed if for personal use and re-exported on departure. Tourists may temporarily import personal effects free of duty if for personal use, carried on person or in accompanying baggage, not likely to be abused, and (except consumables) re-exported on departure; the definition of personal effects lists specific items including cameras, video cameras, portable TV, laptop, professional equipment and sports gear. Specified electronic and professional items may be admitted duty free only upon a written undertaking for re-export under the rules.
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.
Temporary duty exemption for tourists on personal effects allowed if for personal use and re-exported on departure.
Tourists may temporarily import personal effects free of duty if for personal use, carried on person or in accompanying baggage, not likely to be abused, and (except consumables) re-exported on departure; the definition of personal effects lists specific items including cameras, video cameras, portable TV, laptop, professional equipment and sports gear. Specified electronic and professional items may be admitted duty free only upon a written undertaking for re-export under the rules.
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