Baggage concessions for travellers: duty exemptions, allowances and conditions for residents, tourists and persons transferring residence. These Rules create differentiated duty-free baggage regimes for residents, tourists and persons transferring residence, defining eligibility and limits for importation of used personal effects, household articles, professional equipment and souvenirs, while excluding listed items in Appendices A and B. Residents receive general allowances and special allowances tied to duration of stay abroad and age; tourists may temporarily import personal effects and limited souvenirs if re-exported; transferees are entitled to exemptions on bona fide personal and household effects subject to possession and use abroad and specified exclusions. Timeframes, conditionalities and extension powers govern unaccompanied baggage and crew.
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Provisions expressly mentioned in the judgment/order text.
Baggage concessions for travellers: duty exemptions, allowances and conditions for residents, tourists and persons transferring residence.
These Rules create differentiated duty-free baggage regimes for residents, tourists and persons transferring residence, defining eligibility and limits for importation of used personal effects, household articles, professional equipment and souvenirs, while excluding listed items in Appendices A and B. Residents receive general allowances and special allowances tied to duration of stay abroad and age; tourists may temporarily import personal effects and limited souvenirs if re-exported; transferees are entitled to exemptions on bona fide personal and household effects subject to possession and use abroad and specified exclusions. Timeframes, conditionalities and extension powers govern unaccompanied baggage and crew.
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