Section 53, The Customs Tariff Ordinance

(a) Passengers' baggage, the property of and accompanying apassenger, but not including goods for sale, barter or exchange. For the purpose of this item, the term " baggage " shall not include such articles as arms, ammunition, beverages, cigars, cigarettes, tobacco, perfumed spirits, carriages, motor vehicles, bicycles, gramophones, wireless apparatus, musical instruments or provisions, but shall be deemed to include- (i) a reasonable quantity of necessary and appropriate wearing apparel, glassware, linen, cutlery, crockery, plate and personal effects (as distinct from household and general effects of the kind included in (ii), whether new or used; (ii) binoculars, portable typewriters, toys, sewing machines and articles for household use (including furniture, carpets and other goods not specifically mentioned in paragraph (i) of this definition, which are proved to the satisfaction of the Comptroller to have been bona fide in personal or household use by the passenger for a reasonable period. (b) Arms, vehicles, broadcast receivers, gramophones, radiograms, tape recorders, musical instruments and projectors (but excluding gramophone records and recorder tapes) the property of and accompanying a passenger, proved to the satisfaction of the Comptroller of Customs to have been in the personal use of the passenger in any of the territories listed in the Fifth Schedule, for such period as the Comptroller of Customs shall consider reasonable. (c) Passengers' baggage and property as defined in item 53 (a) and 53 (b) landed at any Customs port within two months of the arrival of the passenger, or within such period as the Comptroller of Customs may allow, may be exempted from duty at the discretion of the Comptroller.