S.L. 382.2 Art. 6Non-commercial imports.

For the purposes of the application of the exemptions, imports shall be regarded as being of a non-commercial character if the Comptroller is satisfied that:

(a) such imports take place occasionally;

(b) such imports consist exclusively of goods for the personal or family use of the travellers, or of goods intended as presents; and

(c) the nature or quantity of the goods is not such as to indicate that they are being imported for commercial reasons.