https://www.taxtmi.com/notifications?id=3331 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. en-us Tue, 20 Mar 1990 00:00:00 +0530 Mon, 02 Feb 2026 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=3331 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. Notifications Customs Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/notifications?id=3331