Tax on personal belongings

My husband arrived in Sydney, Australia, on the morning of Feb. 15, 1997. At the customs' counter he was required to declare any kind of food taken into Australia. He went through the red channel to declare milk and snacks that he had brought for his mother.

The customs officer ordered him to throw away the snacks and my husband obeyed. But the customs officer was not satisfied. He checked all the contents of his luggage, including a purse in the pocket but the officer could not find anything suspicious.

Worse was to come. The officer claimed that my husband should pay taxes on the personal belongings he was wearing -- a watch, wedding ring, bracelet and one diamond ring -- claiming that my husband must be rich enough to pay the tax.

My husband was very surprised at this, for he had been wearing those things for years (the diamond ring was a birthday gift). He told the officer that he would be staying in Australia for only two weeks and asked if he could deposit his valuables and collect them when leaving Sydney. But the officer insisted that my husband pay the tax, totaling A$453. My husband gave up and paid.

Our accountant in Sydney advised him that he could claimed the money back if he could get a letter from the Custom Office stating that the jewelry was taken out of Sydney on departure.

On March 2, 1997, he left Australia. But the Custom Office refused to issue the statement. The officer tried to fool around with many reasons. He had no choice but to leave without getting his money back.

I have been working with foreign airlines for more than six years and I have traveled to many countries. I have never faced with this sort of problem.

CUCUN SUMIATI HIDAYAT

Jakarta