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    <title>Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or falling under Heading No. 98.04.</title>
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    <description>Bona-fide gifts (excluding alcoholic drinks) imported by courier or falling under tariff heading 98.04 are exempt from customs duty and additional duty, subject to a prescribed value limit; postal charges and air freight are excluded from the value determination.</description>
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      <description>Bona-fide gifts (excluding alcoholic drinks) imported by courier or falling under tariff heading 98.04 are exempt from customs duty and additional duty, subject to a prescribed value limit; postal charges and air freight are excluded from the value determination.</description>
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