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Everything, except used personal items, you bring in is subject to customs duty, after you have exhausted your dutyfree exemption.
Our bags did not arrive with us. So we had to exit the customs without our luggage, after we reported the lost bags.
Once you exit the customs area, you are presumed to have exhausted your duty free exemption, but we hadn't exhausted ours as we had not yet imported our luggage, as proven by the copy of our lost luggage report.
When our luggage arrived, we had to go to the airport to take it through customs inspection. There is usually a green line for those arrving passengers who have nothing to declare. You simply hand your customs form and walk out, unless a customs officer sends you for inspection.
The customs officer, unaware that we had not exhausted our duty free allowance, trested us as we had been caught walking through the green channel, and made a long list of dutiable itmes, which included things such as a toy cell phone, and diapers.
I protested that diapers were personal items of clothing.
The officer reponded, "But they are new, not used!"