The National Revenue Authority has noted a series of negative public reactions to the Tax and Duty Exemption Act 2023. The management would like to bring the public to speed on critical aspects of the regulation that precipitated public outcry.

First, Section 27 of the Tax and Duty Exemption Act 2023 seeks to guide Customs or give an acceptable definition to Personal Effects for Travelers. This provision is culled from the World Customs Organization- WCO, specifically in Annex J of the Kyoto Convention. This means the regulation is compliance with international best practices in so far as International Customs Regulations are concerned. Sections: 27(c) not more than 0.25 litres of Toilet water (Eau de Toilette) and 50grams of perfume This means: if Customs is conducting an inspection on the Travelers baggage and the baggage is found to contain specific quantities of Eau de Toilette and perfume bottles of commercial value, customs can only accept the quantity specified in 27(c) as Personal Effects.

The logic here is simple 0.25 litres of Eau de toilette (toilet water) is equivalent to 250ml (at least 3 bottles of scented water). The regulations are such that 50 grams of perfume is 50ml, at least a bottle. So, in total Travelers have 3 or 4 bottles of similar goods at a time of travel. Moreover, aviation Laws frown on Travelers carrying more than 100ml of liquid in their carry-on. It should be noted that the law is not imposing a ban or restrictions as trumpeted by popular media platforms. It is only guiding customs on how to deal with excesses which a traveller in most cases has claimed to be personal effect. The NRA assures the general travelling public that in its pursuit to roll out regulations, it will seek the best practice in complying with International Travel regulations.