FLAT DUTY RATE 1. Notwithstanding the rates of duty specified in this Part, goods of small value of a non-commercial character contained in passengersÆ baggage or imported by air, sea or parcel post shall be charged a flat rate of duty of 30 per cent in lieu of the rates of duty otherwise specified in this Part where: (a) the total value of the goods does not exceed $200; and (b) the goods consist of items that fall under at least 3 different tariff headings. 2. The flat rate of duty does not apply to (a) goods imported by members of the crew of ships or aircraft: or (b) (i) wines and vermouths described under heading numbers 22.04 and 22.05, (ii) spirits and spirituous beverages falling under tariff heading number 22.08, (iii) tobacco products described under tariff heading numbers 24.01, 24.02 and 24.03, (iv) articles of jewellery described under tariff heading number 71.13, and (v) imitation jewellery described under tariff heading number 7117. 3. In determining whether the total value of goods exceeds $200 the following should be excluded: (a) the value of the goods specified in paragraph 2 (b); (b) the value of the goods, in passengersÆ baggage, that are exempt from import duty; and (c) goods that is duty free under the Customs Tariff. 4. Where 2 or more consignments of goods by the same consignor to the same consignee arrive at the same time, they are to be treated as a single consignment, and the flat rate of duty applies if the value of these goods does not exceed $200.