All articles being imported or exported are subject to inspection by Customs and/or the relevant statutory authority (e.g. the Police or other Government Departments).
Dutiable goods (except cigarettes containing tobacco) imported by air or by sea in accompanied passenger's baggage are dutiable at 25% unless the Tariff duty rate for those goods is ordinarily 0%, 75% or 150%, or unless the goods are classified to Chapter 89.
Any goods intended for sale, or merchandise, or any goods not being bona fide the property of the passenger may not be entered as passengers' baggage and are not eligible for the exemptions provided under section 5A(1) of the Customs Tariff Act.
(Refer to the Customs Tariff Act 1970)
Goods that are imported by post are subject to compliance with postal requirements and with the regulations regarding customs declarations. All articles imported via post are subject to inspection by the Customs Department.
(Refer to Post Office Act 1900 and Post Office Regulations 1933)