- Personal luggage of travelers;
- Personal effects;
- Goods imported for diplomatic missions,consulates and International Organisations;
- Consignments of negligible value (F.O.B value does not exceed 100.000frw);
- Gifts with negligible value(exemptions shall not be granted to frequent applicants);
- Educational, scientific, technological and cultural materials;
- Information and communication technology equipments;
- Pharmaceutical products;
- Instruments and apparatus intended for medical research, diagnostic or treatment;
- Equipment and instruments use in conseving and protecting the environment;
- Goods for charitable or philanthropic organizations;
- Articles intended for the handicapped persons;
- Donations to the state or its institutions;
- Reproductive animals;
- Solar enrgy equipment;
- Medical optical spectacles;
- Raw materials;
- Agriculture inputs.
The following is the summary which provides circumstances under which exemptions may be granted ( See Art.1 of Law N0 54 of 31/12/2006 Modifying and complementing Law N0 21/2006 of 28/04/2006 establishing the customs system and Art.137 of Ministerial Decree N0 003/07 of 09/05/2007 implimenting the Law N0 21/2006 of 28/04/2006 establishing the custom Law).
1. ARRIVING TRAVELLERS
Any person arriving in Rwanda is required to make a declaration of all goods or articles in his possession to Customs either verbally, in form 126 Bis or DD COM depending on the value of goods (For 126 Bis, value must be < or = 500.000frw; above that value a DD COM must be established).
In case the person denies carrying any goods, Customs officers may, when they have reason to believe that the person concerned does carry dutiable goods:
Inspect luggage, packages or any parcels carried by the person concerned
Perform a search on the person concerned;
If a physical examination is to be carried out, the officer must be satisfied that the person presenting the declaration is the actual owner. If it is owned by more than one passenger, all passengers must be present when conducting the physical xamination. If circumstances do not permit the owner to be present, the one that presents the declaration must know the contents and be ready to answer queries that may arise.
Once satisfied that the declaration is correct, the officer should give the traveler the statutory allowances as indicated under the respective regulation. However, should the traveler posses goods beyond the allowances, appropriate duties and taxes must be calculated and collected in prescribed manner.
2. DEPARTING TRAVELLERS
All travelers leaving Rwanda must make a declaration to customs of all goods and effects in their possession, whether purchased from open stock or duty free shop or received as a gift.
Where an officer suspects that the declaration is not genuine, or the traveler has not made or refused to make a declaration, a physical inspection of the baggage should be carried out.