13. Notwithstanding anything contained in the Customs Act, 1969 (IV of 1969), a passenger arriving at Bangladesh from a foreign country shall be allowed to import any goods as accompanied baggage under rule 5 of the Passengers (Non-tourists) Baggage (Import) Rules, 1981, the value of which as defined in section 25 of the aforesaid Act does not exceed the amount specified in the aforesaid Rules on payment of sales tax at the effective rate and customs-duty at the rates of 250% ad valorem no textile goods, spirituous beverages, perfumery, cosmetics and toilet preparations and 150% ad valorem on other goods, provided that the import of such goods in not prohibited or restricted under any law for the time being in force.