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Type of goods to be sold at duty free shops

Customs And Excise Duties (Inwards Dutyfree Shops) Regulations, reg. 6 · Revised Edition 2020

(1) Subject to subregulation (2) of this regulation, the following types of goods and no others may be kept and sold at a duty free shop– (a) liquors such as whisky, rum, vodka, wine, gin, cognac, liqueur; (b) tobacco, cigarettes, cigars; (c) perfumery and cosmetics; (d) confectionery, biscuits, caviar; (e) crystal, porcelain and china articles; 74 Customs and Excise Duties (f) watches, jewelry; (g) cameras, calculators, and small portable radio and cassette players; (h) toys/Disney Collections; (i) pens/refills/accessories; (j) wearing apparel (excluding locally manufactured T- Shirts); (k) sports equipment/diving/fishing/snorkel/and camping gear; (l) sunglasses; (m) gourmet foods/salmon/cheeses/preserves/ tea/pate/ coffee; (n) leather items; (o) luggage. (2) The Comptroller may from time to time by Order published in the Gazette, amend the list of goods set out in subregulation (1) above, provided that no item from the said list shall be deleted unless three months’ prior notice to do so has been given to the proprietors of duty free shops.

Amended by: 91 of 1998

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