Duty-free baggage allowance differentiates exemptions by passenger age and length of stay, with non-pooling rule for allowances. Duty-free baggage allowances are allocated by passenger age and duration of stay abroad, allowing used personal effects (excluding jewellery) free of duty and additional articles in accompanied baggage up to prescribed values; Annex I items are excluded. Separate bands apply for passengers aged ten and above and for those below ten, each with different limits depending on whether the stay exceeded three days. The allowances are personal and subject to a non-pooling rule that prohibits combining one passenger's free allowance with another's.
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Provisions expressly mentioned in the judgment/order text.
Duty-free baggage allowance differentiates exemptions by passenger age and length of stay, with non-pooling rule for allowances.
Duty-free baggage allowances are allocated by passenger age and duration of stay abroad, allowing used personal effects (excluding jewellery) free of duty and additional articles in accompanied baggage up to prescribed values; Annex I items are excluded. Separate bands apply for passengers aged ten and above and for those below ten, each with different limits depending on whether the stay exceeded three days. The allowances are personal and subject to a non-pooling rule that prohibits combining one passenger's free allowance with another's.
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