Passengers’ Baggage and Personal Effects
Returnees who have stayed abroad for atleast one year and above who have been owning a vehicle for atleast 12 months may apply for exemption provided that she/he fillfils the following requirements:
- Papers from Rwandan Embassy indicating that the returnee has been in that country and she is returning to Rwanda.
- A Certificate of registration proving that the applicant is the legal owner of the vehicle.
- Original invoice.
- Bill of lading.
- Passport. -* The vehicle must be a left hand drive as required by the Rwandan traffic regulation.
Passengers’ Baggage and personal effects
(1) Goods imported by passengers arriving from places outside the Partner States shall, subject to the limitations and conditions specified in the following paragraphs:
The goods shall be:
(a) the property of and accompany the passenger, except as provided in paragraph 7;
(b) for the personal or household use of the passenger in a Partner State; and
(c) Of such kinds and in such quantities as the proper officer may allow.
(2) Notwithstanding paragraph (1)(c), the following goods shall not be exempted
under this item:-
(a) alcoholic beverages of all kinds, perfumes, spirits and tobacco and Manufactures thereof, except as provided in paragraphs 6 and 7 of this item;
(b) fabrics in piece;
(c) motor vehicles, except as provided in paragraph (3) and (4);
(d) any trade goods or goods for sale or disposal to other persons.
(3) Subject to paragraphs (1) and (2), the following goods may be exempted under this item when imported, as baggage by a person on first arrival or a returning resident of a Partner State whom the proper officer is satisfied is bona fide changing residence from a place outside a Partner State to a place within a Partner State”;
(a) wearing apparel;
(b) personal and household effects of any kind which were in his personal or household use in his former place of residence;
(c) one motor vehicle, "(excluding buses and
minibuses of seating capacity of more than 13
passengers and load carrying vehicles of load
carrying capacity exceeding two tonnes)" which
the passenger has personally owned and used
outside a Partner State for at least twelve
months(excluding the period of the voyage in
the case of shipment):
Provided that the person has attained the age of Eighteen years.
(4) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is making a temporary visit not exceeding three months to a Partner State
(a) non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves at the end of his visit;
(b) consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit;
(c) that the goods are imported by a returning resident being an employee of an international organization the headquarters of which are in a Partner State and who has been recalled for consultations at the organization’s headquarters.
(5) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person who the proper officer is satisfied is a resident of a Partner State returning from a visit outside a Partner
State and who is not changing residence in accordance with paragraphs (3) and (4):
(a) wearing apparel;
(b) personal and household effects which have been in his personal use or household use.
(6) Subject to paragraph (1) of this item, and subject to sub-paragraph (b) of this paragraph, duty shall not be levied on the following goods imported by, and in the pos- session of a passenger:-
(a) spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres;
(b) perfume and toilet water not exceeding in all one half litre, of which not more than a quarter may be perfume;
(c) Cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight.
The import duty free allowance shall be granted only to passengers who have attained the age of eighteen years.
(7) Subject to paragraphs (1) and (2) of this item, the exemptions granted in accordance with paragraphs (3), (4) and (5) of this Item may be allowed in respect of bag- gage imported within ninety days of the date arrival of the passenger or such further period not exceeding three hundred and sixty days from such arrival as the Commissioner-General may allow. The duty free allowances granted in accordance with paragraph (6) of this item shall not be allowed in respect of goods specified in the paragraph imported in unaccompanied baggage.
(8) Where any person who has been granted an exemption under paragraphs (3) or (4) changes his residence to a place outside a Partner State within ninety days from the date of his arrival, he shall export his personal or household effects within thirty days, or such further period not exceeding sixty days from the date he changes his residence
to a place outside a Partner State, as the Commissioner may allow, otherwise duty becomes payable from the date of importation,
(9) “ Subject to paragraphs (1) and (2) of this item, goods up to the value of United States Dollars five Hundred for each traveler in respect of goods, other than goods referred to in paragraph 8 of this item, shall be exempted when imported by the traveler in his or her accompanied baggage or upon his or her person and declared by him or her to an officer; provided that the person has been outside the Partner State for a period in excess of 24 hours”;