Kinyarwanda: 1. ibicuruzwa biri mu mizigo bwite y’abagenzi; 2. umutungo bwite w’abantu ku giti cyabo wimuriwe ku butaka gasutamo ikoreraho uvanywe aho wari usanzwe uba mu kindi gihugu; 3. ibicuruzwa byinjijwe mu gihugu n’abahagarariye ibihugu byabo cyangwa imiryango mpuzamahanga; 4. ibintu bifite agaciro kari hasi cyane; 5. impano umuntu yoherereje undi muntu ifite agaciro ko hasi cyane; 6. ibikoresho bijyanye n’uburezi, ubuhanga, ikoranabuhanga n’umuco; 7. imiti, ibyuma n’ibikoresho bigenewe gukoreshwa mu bushakashatsi mu rwego rw’ubuganga, mu gusuzuma cyangwa kuvura abarwayi, imiti ikingira n’irwanya indwara z’ibihingwa, ibikoresho by’ubuhinzi, ibyo mu bworozi, mu burobyi n’inyongeramusaruro mu buhinzi; 8. ibyuma n’ibikoresho bigenewe gukoreshwa gusa mw’ibungabunga by’ibidukikije; 9. ibintu bihawe imiryango idaharanira inyungu cyangwa iy’abagiraneza; 10. ibikoresho bigenewe abantu bamugaye; 11. impano zihawe leta n’ibigo byayo mu rwego rw’umubano mpuzamahanga; 12. ibintu bigenewe abakuru b’ibihugu basuye igihugu; 13. amashimwe y’icyubahiro, ibindi bihembo n’imidari; 14. ibyitegererezo by’ibicuruzwa bifite agaciro kari hasi cyane; 15. ibicuruzwa byinjijwe mu gihugu mu rwego rwo kubisuzuma cyangwa kubigerageza; 16. ibitabo, ibinyamakuru n’inyandiko zitanga amakuru ku bukerarugendo; 17. lisansi, amavuta, ibyuma bisimbura ibindi bikoreshwa mu bwikorezi mpuzamahanga hakoreshejwe ikirere; 18. amasanduku arimo imirambo, cyangwa ivu ry’abapfuye n’imitako ijya ku mva; 19. ibikoresho byo kubungabunga umutekano n’ubusugire bw’igihugu; 20. ibikoresho byo mu mihango y’amadini; 21. icyororo; 22. ibikoresho bibyaza ingufu imirasire y’izuba n’ibindi bijyana nabyo; 23. ibirahure by’amaso; 24. ibikoresho n’amamashini bijya mu nganda; 25. ibikoresho fatizo bijya mu nganda; 26. inyongeramusaruro zo mu buhinzi; 27. imodoka zizimya inkongi; 28. ibindi bicuruzwa bifite akamaro ku mibereho myiza no ku bukungu bw’igihugu biteganywa n’itegeko rigenga amahoro ku bicuruzwa byinjira mu gihugu.
English: The following goods are relieved totally or partially from payment of import duties when they are released for home use: 1. goods contained in the personal luggage of travelers; 2. personal property belonging to natural persons, brought into the customs territory following the transfer of their normal place of residence; 3. goods imported for diplomatic missions, consulates and international organisations; 4. consignments of negligible value; 5. gifts with negligible value sent by one natural person to another; 6. educational, scientific, technological and cultural materials; 7. pharmaceutical products, instruments and apparatus, intended for medical research, diagnosis or treatment of patients, pesticides, agricultural tools, fishery equipment and agricultural inputs; 8. equipments and instruments used only in conserving and protecting the environment; 9. goods for charitable or philanthropic organizations; 10. articles intended for the handicapped persons; 11. donations to the state and to its institutions received in the context of international relations; 12. goods to be used by official visiting heads of state; 13. honorary decorations or awards; 14. samples of negligible value; 15. goods imported for examination, analysis or test purposes; 16. boots and tourist information literature; 17. fuel, lubricating oils, spare parts, regular equipment and stores for consumption on board of means of transport engaged in international air traffic; 18. coffins containing dead bodies, funerary urns and ornamental funerary articles; 19. equipment for national defense and national security. 20. articles imported for religious ceremonies; 21. reproductive animals; 22. solar energy equipment and accessories; 23. medical optical spectacles; 24. plant and machinery; 25. raw materials; 26. agricultural inputs; 27. fire extinguisher vehicles; 28. other goods having a social and economic impact, as provided for in the law fixing the customs tariff.