Baggage duty exemption: excess baggage taxed at specified ad valorem rates with listed exclusions. Exemption applies to articles under the First Schedule imported as baggage by passengers or crew, with duty chargeable only on value exceeding the duty free allowance at specified ad valorem rates: a lower rate on the initial tranche of excess and a higher rate on the balance. Explanations limit calculation to excess not used for other baggage and restrict the lower tranche to one article. Exclusions include motorcycles, firearms, excess tobacco and higher valued textile fabrics.