Article 18

Exemption shall not be granted in respect of:

1. (a)

   alcoholic products;

2. (b)

   tobacco or tobacco products;

3. (c)

   commercial means of transport;

4. (d)

   articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;

5. (e)

   stocks of raw materials and finished or semi-finished products;

6. (f)

   livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.