31ABGoods exempt from import entry

31AB Goods exempt from import entry

For paragraph 68(1)(i) of the Act, goods are exempt from section 68 of the Act if the goods: (a) would, but for subsection 68(4) of the Act, be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and (b) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.