Customs Administration

Customs Valuation

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Dutiable personal luggage or goods carried by inward passengers

The duty paid price of dutiable luggage or goods should be determined pursuant to the provisions stated in Article 29 to Article 35 of the Customs Act.(Re: Customs Act)

Where duty paid price is determined pursuant to the provisions of Article 35 of the Customs Act, the customs should assess price based on the pricing information of the following:  

1. The rational price information compiled by the Directorate General of Customs, MOF,

2. Price rationally calculated based on domestic market prices, and

3. The reference price presented by the duty-payer.




 

 

  • Publish Date:2013-11-12
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