The following goods are allowed when imported as baggage of the returning resident who has attained the age of eighteen years.

 (a)  Wearing apparel;

(b)  Personal and house hold effects of any kind which were in his personal or house hold use in his former place of residence;

(c)  one motor vehicle,"(excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tonnes, Also the motor vehicle should not be of eight years or more from the date of manufacture and of cubic capacity not exceeding 3000)"which the passenger has personally owned and used outside Tanzania for at least twelve months (excluding the period of the voyage in the case of shipment).