1.0 Personal effects, supporting and recreational equipment, new or used.
a. Exported either as accompanied or unaccompanied passengers’ baggage by non-residents of the Republic for their own use during their stay in the Republic.
b. Exported by residents of the Republic for their own use while abroad and subsequently re-imported either as accompanied or unaccompanied passengers’ baggage by such residents. Admission under this concession shall only be permitted provided the goods can be identified as being the same goods which were taken from the Republic.
c. The importation of goods not covered by this concession are dutiable unless they fall within the limits allowed in terms of paragraph 2.0 below.
The following articles in reasonable quantities may be imported in terms of the abovementioned notes (a) and (b), without any payment of duty, provided they are the personal property of the importer and are not for sale, gift or exchange:
Returning resident of the Republic must take note of the conditions of paragraphs (a) (b) and 2.00.