litres of alcohol, including wine beer and spirits per
traveller over the age of 18 years.
200 cigarettes, or 50 cigars, or 250 grams of chewing
or smoking tobacco per traveller over the age of 18
articles including food stuffs, goods intended as gifts
or received as gifts, duty free purchase goods (but
not alcohol and tobacco) and not being goods of a commercial
nature that would otherwise be dutiable with an aggregate
value that does not exceed SI $3000 for travellers over
the age of 18 years and SI $1500 for traveller under
the age of 18 years.
concession does not apply to the following where duty
will be charged unless it can be verified they have
been in the use of the traveller for six months: