According to Article 138 of Executive Bylaw of Customs Law, goods of no more than 80 dollars in value (annual) would be exempted from customs due. For more than this limit, the passenger must pay customs due plus twice of the commercial profit of that goods, provided that the cargo is not a business commodity. If the cargo is not a business commodities (and is not unlawful), there is no special formalities as to discharging of the cargo, but if the cargo is business commodities, regulations and formalities of customs law must be followed. Forbidden goods are subject to Article 105 of customs law. On arrival, their list must be presented in full details and a minute must be drawn up being undersigned by passenger. One duplicate of the minute is given to passenger. Personal things of passsesngers are utterly exempted from cusoms dues and business profit providing that they are not for commercial use.