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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!
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.