Articles allowed Free of Duty Conditions Relaxation that may be considered Used personal and household articles other than those listed at Annex I or Annex II, but including (the articles listed at Annexure-III and) Jewellery upto Rs. 10000 by a gentleman passenger or Rs. 20000 for a lady passenger

1. Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence.
2. Total stay in India on short visits during the 2 preceding years should not exceed 6 months, and
3. Passenger has not availed this concession in the preceding three years. For Condition :
   1. Shortfall of upto 2 months in stay abroad can be condoned by Deputy / Assistant Commissioner of Customs if the early return is on account of
      1. terminal leave or vacation being availed of by the passenger, or
      2. any other special circumstances.
   2. Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
   3. No relaxation Jewellery taken out earlier by the passenger or by a member of his family from India. Satisfaction of the Assistant Commissioner of Customs regarding the jewellery having been taken out earlier from India.