Pursuant to the powers authorized to me under Article (158/B, F) of the Customs Law No. (20) of the year 1998, and upon recommendation from the Director, the following directives shall be followed:

Article (1):
Samples which may be of use shall be exempted from customs duties and other fees and taxes, provided that their value does not exceed (10) JDs. Excluding their shipping costs (FOB).

Article (2):
Personal gifts brought by passengers provided that they are non-commercial, and whose value does not exceed (200) JDs. Shall be exempted from customs duties and other fees and taxes. Electrical appliances, spirits and cigarettes designated by a decision from the Director shall be excluded from the provisions of this Article.

Article (3):
The terms required to benefit from the provisions of Article (2) above shall be determined by a decision from the Director.

Article (4):
These directives shall come into effect as of the date of their publication in the Official Gazette.