Article 17 addresses Value Added Tax exemptions for specific imported goods. It mandates that the implementing Regulations will define the precise terms and conditions for these exemptions. The scope of this provision covers personal belongings and gifts found in the accompanying baggage of travellers. Additionally, it extends to devices imported for the use of persons with special needs. The article explicitly states that these exemptions must be granted in accordance with the principles and rules established under the Unified Customs Law, thereby delegating detailed rule-making authority while ensuring consistency with existing customs legislation.