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    <title>Goods falling under Heading No. 98.03 imported through a registered courier service</title>
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    <description>Exemption limits customs duty on specified tariff heading goods imported through a registered courier service to an amount not exceeding 105% ad valorem, subject to a per consignment value ceiling and excluding enumerated categories such as firearms, alcoholic beverages, tobacco, most consumer electronics, major household appliances, personal computers, and certain office machines; registered courier service means an operator authorised under foreign exchange law and registered with the Collector of Customs at the port of importation.</description>
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