Minor amendments made to Concessions 80 and 81 of Part II of the Tariff

Concessions 80 and 81 relate to providing for duty free entry for arriving passengers’ baggage and household effects when the conditions of the concession are met. The amendments:

• allow passengers to claim concession 80 when their goods arrive up to six months prior to them and all other conditions of the concession are met;
• allow Customs to exercise discretion on compassionate grounds due to injury, illness or death under concession 80 when the passenger has to return earlier than the 21-months period. A definition of compassionate grounds is inserted. All other conditions of the concession must be met;
• make clear that concession 81 applies to all checked in baggage, regardless of whether it arrives with the passenger.

These amendments have been made by the Tariff (Part II Concessions 80 and 81) Amendment Order 2023. They come into effect on 24 August 2023.