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[A] General
The
general condition is that the goods must be a property of the passenger
either accompanying such passenger or imported within two months
of the arrival of the passenger or such further period as the Commissioner
General may allow. The goods must also be for the personal or household
use of the passenger in a Partner State and of such kinds and quantities
as the proper (Customs) Officer may allow and in accordance with
the specified restrictions under these exemption provisions. The
passenger must not dispose of such goods within two years of the
date of importation.
[B] Persons bona fide changing residence
A passenger
on first arrival in a partner state whom the proper officer is satisfied
is bona fide changing residence from a place outside a partner state
to a place within a partner state is granted exemption on a wearing
apparel, personal and household effects of any kind which were in
his/her use at the former place of residence and one motor vehicle
excluding buses and minibuses of seating capacity of more than 13
passengers and load carrying vehicles with a load carrying capacity
exceeding two tonnes which he/she personally owned and used outside
a partner state for at least twelve months prior to the date of
shipment. Provided that the person has attained the age of eighteen
years.
[C]
Specific Restrictions on certain Items
The
following items are restricted for purposes of the exemption if
imported as part of passenger baggage: -
- Spirits
(including liquors) or wine should not exceed one litre or wine
not exceeding two litres.
-
Perfume and toilet water should not exceed one half-litre in all,
of which perfume should not exceed one quarter.
-
Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff should
not exceed 250 grammes in weight in all.
Furthermore,
the above tax-free allowances are granted ONLY to passengers of
at least 18 years who are returning by air. Otherwise imports of
these items including unaccompanied baggage do not qualify for exemption.
[D] Temporary Visitors
A person
who the proper officer is satisfied is making a temporary visit
to a partner state not exceeding three months may be granted exemption
on the following items: -
- Non-consumable
goods imported for his/her personal use during the visit, which
he/she intends to take out with him when he leaves at the end
of his visit.
-
Consumable goods and non-alcoholic beverages in such quantities
and of such kinds which the proper officer believes are consistent
with the visit.
Goods imported by a returning resident being an employee of an International
Organization, the Headquarters of which are in a Partner State and
who has been recalled for consultations at the organization’s HQs
[E]
Returning Residents
A resident of a partner state returning from a visit outside a partner
state may, subject to the restrictions, be granted exemption on
wearing apparel, personal and household effects which have been
in his/her personal or household use.
[F]
PROHIBITED GOODS
They
are goods the importation and exportation of which is prohibited under
the law in force in the Partner state.
- All goods, the importation of which is for the time being prohibited
under this Act or by any written law for the time being in force
in the partner’s state.
- False money and counterfeit currency notes and coins, any money
not being of the established standard in weight or fitness.
- Pornographic materials in all kinds of media, indecent or obscene
printed paintings, books, cards, lithographs, or other engravings
and any other indecent or obscene articles.
- Matches in the manufacture of which white phosphorous has been
employed.
- Any article made without proper authority with the Armorial
Ensigns or Court of Arms of a partner state or having such Ensigns
or Arms so closely resembling them as to be calculated to deceive.
- Distilled beverages containing essential oils or chemical products
which are injurious to health, including thijone, star arise,
benzoic a dehyde, salicyclicesters, hyssop and absinthe.
- Narcotic drugs under international control.
- Hazardous wastes and their disposal as provided for under the
base conventions.
- All Soaps and cosmetic products containing mercury.
- Used tyres of light commercial vehicles and passengers.
- (a.) Agricultural chemicals e.g. 2.4 – T, Aldrin,
Caplafol, chlordirneform, chlorobenlate, DDT, Dieldrin, 1.2 –
Dibroac- ethanel, (EDB), Flouroacelamide, HCH, Hiplachlor, Hoscachlorobenzene,
Lindone, Mercury Compounds,monocrolophs,methamidophos,phospharrmion,
methyl-parathion, parathion.
(b.) Industrial Chemicals e.g Crocidolite, polychlorominatel,
biphenyls (PBB), polyuchorinted Biphenyls (PCB), Polychlororinated
Terphyepyls (PCT), Tris (2.3 dibromopropyl) phosphate; Methylbromide
(to be phased out in accordance with the montreal protocol by
2007).
(c.) Counterfeit goods of all kinds.
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