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    <title>Exemption to motion pictures, music, gaming software</title>
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    <description>Exempts imported motion pictures, music and gaming software on recorded carrier media from customs duty to the extent that assessable value is limited to the cost of the carrier medium plus freight and insurance for that medium; excludes pre-packaged retail imports and was made effective 1 July 2017, later superseded by a 2025 notification effective 1 November.</description>
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