15.1 Passengers.—The exemption of the tax granted in Schedule 3 in respect of goods and other items such as professional tools and instruments for passengers and the extent of the exemption is to be administrated in accordance with Paragraph X of the List of Conditional Duty Exemptions Schedule 2 of the Customs Import and Export Tariffs as may be amended from time to time. The relevant goods will be exempt from VAT to the extent the Tariff exempts the said goods from tax.