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 10 99 01 10 00 Commodity Code Description 99 01 10 00 00 - 2.5 litres of alcoholic liquor, including wine, beer or spirit, per traveller over 18