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Gotta catch ’em all: Man under Customs probe for not declaring over $30k of Pokemon cards at airport
(www.straitstimes.com)
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And that’s basically it!
The word "new" makes this a very different rule.
I see what you're saying, but this is one of those things that the news article author (not the law) probably didn't notice because it just seems like such common knowledge. Used items are considered personal use items and would never be considered for taxing, only new items would be taxable.
Unless, of course, you're carrying 30k worth of pokemon cards.
It's also interesting that the set of cards is considered a single item, unless again the rules as cited are still too arbitrarily worded.
The govt site does not say anything about single items, only the generic term 'goods' is used
i haven't looked closely, but i can see them applying the tax to the sum value of all goods brought in.