Exemption for bona fide gifts imported by post or air provides duty relief subject to prescribed value limits. Exemption provides that bona fide gifts (excluding alcoholic drinks) under heading No. 98.04, and exempt from import prohibitions under the Imports and Exports (Control) Act, are relieved from the whole of customs duty under the First Schedule and the whole of additional duty under section 3 of the Customs Tariff Act when imported by post or as airfreight, subject to prescribed value limits.
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.
Exemption for bona fide gifts imported by post or air provides duty relief subject to prescribed value limits.
Exemption provides that bona fide gifts (excluding alcoholic drinks) under heading No. 98.04, and exempt from import prohibitions under the Imports and Exports (Control) Act, are relieved from the whole of customs duty under the First Schedule and the whole of additional duty under section 3 of the Customs Tariff Act when imported by post or as airfreight, subject to prescribed value limits.
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