In order to qualify for exemption, the following conditions should be met –

• The goods must be the property of the passenger;
• The goods must be in the company of the passenger;
•  The goods should be for the personal or household use of the passenger;
•  The goods must be of such kinds as permitted by law;
•  The goods must be of such quantities as a customs officer may allow in accordance with specified restrictions;

• Spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres.
•  Perfume and toilet water not exceed one half litres, of which not more than a quarter may be perfume.
•  Cigarettes, cigars, cheroots, cigarillos, tobacco, and snuff not exceeding in all 250 grams in weight.
•  Other goods up to a value of US$ 300 imported by a traveler in his/her accompanied baggage or upon his p