Customs Tariff 

Chapter 98

Project Imports; Laboratory Chemicals; Passengers' Baggage; Personal Importations by Air or Post; Ship Stores

1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule.

2. Heading 98.01 is to be taken to apply to all goods which are imported in accordance with the regulations made under section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.

3. Heading 98.02 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms. or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.

4. Headings 98.03 and 98.04 are taken not to apply to:
(a) Motor vehicles;
(b) Alcoholic drinks.
(c) Goods imported through courier service.

5. Heading 98.03 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others.

6. Heading 98.04 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit.