S.L. 382.2 Art. 6CExemption of smokeless tobacco products.

The importation of up to a maximum of two hundred (200) sticks of smokeless tobacco products shall be exempt from excise duty, including when the importation is made by seacraft crew:

Provided that in the case of the importation of the said smokeless tobacco products made by aircraft crew, only forty (40) sticks of smokeless tobacco products shall be exempt from excise duty.