(A) Duty Free Personal Allowance:

(a) Personal allowance as admissible under item ‘A’ of rule 12 in sub-Chapter 2. However the monetary limit for gift allowance shall be US $ 450;
(b) Personal jewellery of the value not exceeding one thousand US Dollars for lady passengers only;
(c) Professional tools, instruments, apparatus and appliances acquired abroad in connection with his profession or calling subject to the aggregate value of two thousand US dollars;
(d) One DVD player or one video cassette player;
(e) one sewing machine; and
(f) one exercise machine.

(B) Dutiable Personal Allowance:

Goods of personal, professional or household effect, whether used or not, acquired abroad shall be allowed on payment of customs-duty and other taxes if not admissible under duty free allowance.

15. Allowances to passengers under eighteen years of age.- The following allowances shall be allowed to passengers of all categories under eighteen years of age, namely:-

(a) Personal wearing apparel, clothing accessories, and goods of personal use which are in actual use of the passenger; and

(b) any other goods or personal effects whether, used or not, acquired abroad on payment of customs-duty and other taxes, subject to the aggregate value not exceeding two hundred and twenty-five US dollars.