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(1) Removal articles other than a motor vehicle, a spare part or building material that are brought into the country by a citizen who was previously resident outside the country or a member of the household of that person are exempt from duty.

(2) A person who claims exemption in respect of a removal article shall submit an application in writing to the Commissioner-General or an officer authorised by the Commission-General, before or after that person arrives in the country.

(3) The application shall be accompanied with a list of all removal articles in respect of which the person claims exemption.

(4) The Commissioner-General shall exempt a person from the payment of duty in respect of a removal article where the person proves to the satisfaction of the Commissioner-General that

(a) the removal article is intended for the personal use of that person or a member of the household of that person and are not imported in commercial quantities; and

(b) the person has lived outside the country for a continuous period of at least twelve months immediately prior to the return of the person to the country.

(5) A person who is above the age of eighteen years and entitled to exemption from duty under subsection (4) is entitled to import into the country

(a) an amount of not more than two litres of potable spirits, perfumed spirits, mineral water, soft drink or wine; and

(b) tobacco goods including cigars, cheroots, cigarettes, snuff or tobacco of not more than five kilogramme in weight or one carton of twenty packets.