(1) | Articles allowed free of duty |
(a) All passengers of and above 10 years of age and returning after stay abroad of more than three days. | (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 25,000 if these are carried on the person or in the accompanied baggage of the passenger. |
(b) All passengers of and above 10 years of age and returning after stay abroad of three days or less. | (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 12,000 if these are carried on the person or in the accompanied baggage of the passenger. |
(c) All passengers up to 10 years of age and returning after stay abroad of more than three days. | (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 6,000 if these are carried on the person or in the accompanied baggage of the passenger. |
(d) All passengers upto 10 years of age and returning after stay abroad of three days or less. | (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger. |
Explanation. - The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.
(1) | (2) |
(i) Passengers of and above 10 years of age and returning after stay abroad of more than three days. | (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 6,000 if these are carried on the person or in the accompanied baggage of the passenger. |
(ii) Passengers upto 10 years of age and returning after stay abroad of more than three days. | (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 1500 if these are carried on the person or in the accompanied baggage of the passenger. |
Explanation. - The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.
(1) | Articles allowed free of duty |
(a) Indian passenger returning after at least 3 months. | (i) Used household articles upto an aggregate value of Rs. 12,000 (ii) Professional equipment upto a value of Rs. 20,000. |
(b) Indian passenger returning after at least 6 months. | (i) Used household articles upto an aggregate value of Rs.12,000 (ii) Professional equipment upto a value of Rs. 40,000. |
(c) Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years. | (i) Used household articles and personal effects, (which have been in the possession and use abroad of the passenger or his family for at least six months), and which are not mentioned in Annex I, Annexure II or Annexure III upto an aggregate value of Rs.75,000. |
(Item (c), in column(2), in entry (i), for the figures 30,000, the figures 75,000 has been substituted vide Notification No. 11/2002 - Customs (N.T.) dated March 1st, 2002) |
(1) |
|
Indian passenger who has been residing abroad for over one year. | (i) Jewellery upto an aggregate value of Rs. 10,000 by a gentleman passenger, or (ii) Upto aggregate value of Rs. 20,000 by a lady passenger. |
(1) | Articles allowed free of duty |
(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;
| (i) used personal effects and travel souvenirs, if - (b) these goods,other than those consumed during the stay in India,are re-exported when the tourist leaves India for a foreign destination. |
(b) Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming Bhutan or of Pakistani origin coming from Pakistan. | (i) used personal effects and travel souvenirs, if - (b)these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination. (ii) articles upto a value of Rs.8000 for making gifts. |
(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan. | No. free allowance. |
(d) Tourists – (i) of Pakistani origin coming from Pakistan other than by land routes; (ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV; (iii) of Indian origin coming by land routes as specified in Annexure IV.
| (i) used personal effects and travel souvenirs, if (b)these goods,other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination. |
Articles allowed free of duty | Conditions | Relaxation that may be considered |
(a) Used personal and household articles, other than those listed at Annex. I or Annex. II, but including the article listed at Annexure III and jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger. | (1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR, (2) total stay in India on short visit during the 2 preceding years should not exceed 6 months, and (3) passenger has not availed this concession in the preceding three years. | (a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy Commissioner of Customs if the early return is on account of : Commissioner of Customs may condone short visits in excess of 6 months in deserving cases. (c) For condition (3) No relaxation |
(b) Jewellery taken out earlier by the passenger or by a member of his family from India. | Satisfaction of the Asstt. Commissioner of Customs regarding the jewellery having been taken out earlier from India. | -- |
Annexure I
Annexure II
Annexure III
Annexure IV