S.L. 382.2 Art. 6AExemption from excise duty.

(1) The importation of goods, other than the goods mentioned in regulations 7, 8 and 10, the total value of which does not exceed four hundred and thirty euro (€430) per person, shall be exempt from excise duty:

Provided that in the case of importation of goods, except for the products mentioned in regulations 7, 8 and 10, made by air craft crew, the total value of the goods which is exempt from excise duty shall not exceed fifty euro (€50) for every crew member:

Provided further that in the case of importation of goods, except for the products mentioned in regulations 7, 8 and 10, made by sea craft crew, the total value of the goods which is exempt from excise duty shall not exceed one hundred euro (€100) for every crew member.

(2) For the purposes of applying the monetary thresholds, the value of an individual item of goods shall not be split up.

(3) The value of the personal luggage of a traveller, which is imported temporarily or is re-imported following its temporary export, and the value of medicinal products required to meet the personal needs of a traveller shall not be taken into consideration for the purposes of applying the exemptions referred to in sub-regulation (1).