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My child is planning to buy a laptop overseas for use while she is in school, does she have to pay duty on the laptop.

Bermuda residents who are temporarily absent from Bermuda for purposes of study overseas and who ultimately intend to resume residence in Bermuda shall be permitted to temporarily import a laptop computer and accessories (laptop) into Bermuda without payment of customs import duty.

Provided that the importer of the laptop can produce documentary evidence

(a) that the laptop in question is the subject of a valid student laptop rental or rent-to-own agreement or contract; or

(b) proof that the importer of the laptop in question is enrolled in a bona fide academic certificate or degree programme.

Should a person import or re-import a laptop into Bermuda upon conclusion of their overseas studies, the full import duty will be due and payable on the laptop.

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