Articles allowed free of duty
(2)

(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)

Jewellery
(2)

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.