The following is the summary that provides circumstances under which exemptions may be granted ( See Art.1 of Law N0 54 of 31/12/2006 Modifying and complementing Law N0 21/2006 of 28/04/2006 establishing the customs system and Art.137 of Ministerial Decree N0 003/07 of 09/05/2007 implementing the Law N0 21/2006 of 28/04/2006 establishing the custom Law).

• Personal luggage of travelers;
• Personal effects;
• Goods imported for diplomatic missions,consulates and International Organisations;
• Consignments of negligible value (F.O.B value does not exceed 100.000frw);
• Gifts of very little value (Frequent applicants will not be granted exemptions).
• Educational, scientific, technological and cultural materials;
• Information and communication technology types of equipment;;
• Pharmaceutical products;
• Instruments and apparatus intended for medical research, diagnostic or treatment;
• Equipment and instruments use in conseving and protecting the environment;
• Goods for charitable or philanthropic organizations;
• Articles intended for the disabled persons;
• Donations to the state or its institutions;
• Reproductive animals;
• Solar energy equipment;
• Medical optical spectacles;
• Raw materials;
• Agriculture inputs.

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1. ARRIVING TRAVELLERS

In accordance with the value of the commodities (For form 126 Bis, the value must be or Equal 500.000frw; above that amount, a DD COM must be established), every individual arriving in Rwanda is expected to declare all goods or things in his possession to Customs orally, in form 126 Bis, or DD COM.

When a person denies carrying any items, customs inspectors may, if they have cause to think that the individual does:

Examine the person's belongings, including any bags and packages.

Perform a search on the person concerned;

If a physical examination is to be carried out, the officer must be satisfied that the person presenting the declaration is the actual owner. If owned by more than one passenger, all should be present when conducting the physical examination. If circumstances do not permit the owner to be present, the one presenting the declaration must know the contents and be ready to answer any queries.

Once the declaration is correct, the officer should give the traveler the statutory allowances as indicated under the respective regulation. However, should the traveler possess goods beyond the allowances, appropriate duties and taxes must be calculated and collected in a prescribed manner.

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2. DEPARTING TRAVELLERS

All travelers leaving Rwanda must make a declaration to customs of all goods and effects in their possession, whether purchased from open stock or duty free shop or received as a gift.

Where an officer suspects that the declaration is not genuine, or the traveler has not made or refused to make a declaration, a physical inspection of the baggage should be carried out.