Treatment of unaccompanied baggage

The entry of unaccompanied baggage from the country of origin or countries the traveler has visited has the same tax and customs treatment than the accompanied baggage as applicable, provided that it is determined by means of both the passport or official document and transport document that the baggage arrived within one (1) month before and up to six (6) months after the arrival of traveler. 

The unaccompanied baggage which does not meet these conditions is subject to tax payment.