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 99 01 20 00 00 - 250 cigarettes or 50 cigars or 250 grams chewing or smoking tobacco per traveller over 99 01 30 00 00 - A reasonable quantity of wearing apparel, articles, of personal adornment and toilet r 99 01 40 00 00 - Instruments and tools to be used by the traveller for the purpose of his profession, t 99 01 50 00 00 - Such articles in his baggage or on his person which he might reasonably be expected to 99 01 90 00 00 - Other articles, including food stuffs, goods intended as gifts or received as gifts, d