Duty on passenger baggage: excess value taxed at the prescribed ad valorem rate, with specific exceptions and calculation rules. The notification permits an exemption for articles under Heading 98.03 imported as passenger or crew baggage by restricting duty to the amount calculated on the value exceeding the passenger's duty free allowance at the prescribed ad valorem rate; duty is computed only on the excess value and unused allowance may be applied to other articles. Specific exclusions include firearms, excessive cartridges, tobacco products beyond baggage allowances, and courier imports. The notification sets its commencement, records amendments, and notes later supersession.
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 on passenger baggage: excess value taxed at the prescribed ad valorem rate, with specific exceptions and calculation rules.
The notification permits an exemption for articles under Heading 98.03 imported as passenger or crew baggage by restricting duty to the amount calculated on the value exceeding the passenger's duty free allowance at the prescribed ad valorem rate; duty is computed only on the excess value and unused allowance may be applied to other articles. Specific exclusions include firearms, excessive cartridges, tobacco products beyond baggage allowances, and courier imports. The notification sets its commencement, records amendments, and notes later supersession.
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