Duty rate imposed on goods accompanied by travelers:

1. Pursuant to the powers authorized to me under paragraph (b) of Article (81) of Customs Law No. (20) of 1999, the following shall be followed:
   Personal effects accompanied by travelers shall be subject to (20%) unified tariff duty rate, as well as General Sales Tax (GST) and the additional sales tax when due.
    

2. To benefit from the provisions of these directives, it is stipulated that the goods must be for personal use only, and that the expression ?For Personal Use and not for Sale? shall be stamped on the declaration.
    

3. The provisions of these directives do not apply to electrical equipment, cigarettes, cigar and alcoholic drinks.
    
4. These directives shall come into effect as of the date of their publication in the Official Gazette.