S.L. 382.2 Art. 7Exemption on tobacco product imports.

(1) Importations of the following types of tobacco products, within the following quantitative limits, shall be exempt from excise duty, including when they are made by sea craft crew:

(a 200 cigarettes;

(b) 100 cigarillos;

(c) 50 cigars;

(d) 250 g smoking tobacco: Provided that -

(a) each amount specified in paragraphs (a) to (d) shall represent, for the purposes of sub-regulation (2), 100% of the total allowance for tobacco products; and

(b) for the purposes of this regulation, the term "cigarillos" covers all cigars of a maximum weight of 3 grams each: Provided further that the exemption on the mentioned tobacco products when the importation is made by sea craft crew shall only be given if the crew member is signed off: Provided further that in the case of the importation of the mentioned tobacco products made by air craft crew, within the following quantitative limits, shall be exempt from excise duty, where every amount specified in paragraphs (a) till (d) represents, for the purposes of sub-regulation (2), hundred per cent (100%) of the total concession for tobacco products:

(a) forty (40) cigarettes;

(b) twenty (20) cigarillos;

(c) ten (10) cigars;

(d) fifty (50) grams smoking tobacco.

(2) In the case of any one traveller, the exemption may be applied to any combination of tobacco products, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100%.