Customs Management (Passenger Allowance) Regulations, 2018

This is the latest available version of this Statutory Instrument. There are outstanding amendments that have not yet been applied. See the History tab for more information.

Customs Management Act, 2011

Customs Management (Passenger Allowance) Regulations, 2018

Statutory Instrument 52 of 2018

  • Assented to on 24 August 2018
  • Commenced on 27 August 2018
  • [This is the version of this document as it was from 27 August 2018 to 20 February 2022.]
In the exercise of the powers conferred by section 270 of the Customs Management Act, 2011, the Minister of Finance, Trade, Investment and Economic Planning, hereby makes the following Regulations—

1. Citation

These Regulations may be cited as the Customs citation Management (Passenger Allowance) Regulations, 2018.

2. Passenger baggage above 18 years

(1)Passenger's baggage when accepted as such by the Commissioner of Customs is exempt from duty, provided that the contents of the baggage are—
(a)for the personal or household use of the passenger; and
(b)not for sale or for commercial purposes.
(2)The articles described in column 2 of Schedule 1 are allowed to be carried by a passenger aged 18 years or more if the quantity or value of the articles does not exceed the quantity or value set out in the corresponding entry in column 3 of Schedule 1.
(3)Where more quantity of any goods exempted under subregulation (2) is brought by a passenger it shall be liable to applicable duty.

3. Passenger baggage below 18 years

Notwithstanding sub-regulations (2) and (3) passengers under the age of 18 are exempt from duty to the extent specified in Schedule 2.

Schedule 3 (Regulation (4))

Maximum duty exemption to ship or airline crew

Item Description of Goods Exempted Quantity/Value
1. Any beverages containing alcohol or cigarettes 1 litre or 200 cigarettes
2. Other goods SR1,500
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History of this document

21 February 2022 amendment not yet applied
27 August 2018 this version
Published in None number None
24 August 2018
Assented to.