5. (1) Tobacco products specified in this paragraph shall be exempt from value-added tax and excise duty subject to the following quantitative limits per traveller:

(a) 200 cigarettes;

(b) 100 cigarillos;

(c) 50 cigars;

(d) 250 grams smoking tobacco.

(2) Each amount specified in subparagraphs (a) to (d) of paragraph (1) shall represent 100 per cent of the total allowance for tobacco products for a traveller.

(3) The exemption may be applied by a traveller to any combination of the tobacco products specified in subparagraphs (a) to (d) of paragraph (1) provided that the aggregate of the percentages made up from the individual allowances does not exceed 100 per cent.