Mailboxes Unlimited argued yesterday that it qualifies for relief under the new legislation that raises duty to 25 percent for imported goods that are not for business use.Lawyer Alan Dunch argued in Supreme Court before Chief Justice Ian Kawaley yesterday that Mailboxes fits the definition of a business and an importer, thus it qualifies for “business end-user relief” under “Customs Procedure Code 4000” --- even if that’s not what Government actually intended with the legislation.“It may be that they have to rewrite CPC 4000,” he said.Earlier this year in an effort to “harmonise” duty, Government raised the duty rate to 25 percent on all goods imported for personal use via all ports if entry.Goods imported for business use remained subject to generally lower duty rates. Mailboxes provides a US address for customers buying for personal or business use online, consolidates their purchases and has a courier ship them in to its Bermuda premises.Mailboxes also hit out at a “sudden” change “with no explanation” in Customs procedure, requiring one Customs Declaration form per item shipped in, whereas before, only one form was required per consolidated shipment and the paperwork and duty calculation could be completed before hand, allowing for streamlined, quick delivery.Mr Dunch said Mailboxes faced significant delivery delays and higher labour costs as a result of the new procedure.However, Collector of Customs Lucinda Pearman testified that the procedure was “not really a change” and was “not CPC 4000 driven”.It’s just Mailboxes was one of the last companies to get with the procedure, she said. She said other companies similar to Mailboxes had all complied with the procedure “with no problem”.She told the court the new procedure was necessary to prevent against importation of drugs and guns and provide Customs with a clearer picture of goods being imported.Crown counsel Martin Johnson argued despite what the definition may be written as in the Act, Mailboxes was not really an importer, because an importer buys and then sells goods for a profit.But Mr Dunch said the Collector of Customs herself had acknowledged in a letter that Mailboxes was an importer, although she later “curiously changed her tune” saying that Mailboxes was not an importer of goods nor seller, rather a shipper.Mr Dunch gave examples of how as the Act stands, Boyle’s can bring in a pair of shoes specially ordered for a customer and still qualify for business end-user relief, while Gorham’s offers internet access in-store for people to order their own goods and bring them in and also get business end-user relief.Mailboxes owner Steve Thomson earlier this month filed a writ against the Collector of Customs over amendments to the Customs Tariff Act 1970 and the Customs Procedure Code 4000, as part of his case to be entitled to “business end user relief”.