Division 23 Recommended practice

A system of flat-rate assessment should be applied to goods imported for home use in postal items, provided that the importation is of a non-commercial nature and that the aggregate value of the goods does not exceed a figure which should not be less than US $ 100. The flat-rate system:

• should lay down rates that cover all types of import duties and taxes,

• should not deprive the goods of the benefit of any duty-free admission facilities to which they are otherwise entitled,

• should provide that goods may, if the addressee is present at clearance and so requests, be charged at their own appropriate rates of import duties and taxes, in which case, however, the customs authorities may require that all the dutiable and taxable goods shall be so charged, and

• should not rule out the possibility for customs authorities to determine special rates for high-duty goods or even to exclude some goods from the benefit of the flat-rate system.