Article 6

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.

Vehicles intended for mixed use for commercial or professional purposes may also be excluded from exemption.