Section 22 Miscellaneous Section 99 Miscellaneous transactions and special relief commodities not elsewhere specifie 99 01 Accompanied travellers personal effects baggage, passed as such by the proper of 99 01 20 99 01 20 00 Commodity Code Description 99 01 20 00 00 - 250 cigarettes or 50 cigars or 250 grams chewing or smoking tobacco per traveller over