(1) For the purpose of section 34A of the Ordinance and regulation 12(1)(ea) of the Dutiable Commodities Regulations (Cap 109 sub. leg. A), tobacco that is either-
(a) imported by a passenger of any ship, aircraft, train or vehicle for the passenger・s own use and in the passenger・s baggage; or
(b) bought by the passenger for the passenger・s own use at a licensed warehouse located at any place approved by the Commissioner in the arrival area at an entry point in Hong Kong,
is exempted from duty in accordance with this section.
(2) In the case of a passenger who is of the age of 18 or above, the tobacco referred to in subsection (1) is exempted from duty to the extent specified in one of the following paragraphs-
(a) 19 cigarettes;
(b) 1 cigar or 25 grams of cigars;
(c) 25 grams of other manufactured tobacco.