Articles allowed free of duty
(2)

(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 -
(a) these goods are for personal use of the tourist, and

(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 as allowed to be cleared under rule 3 or rule 4.

(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 -
(a) these goods are for personal use of the tourist, and

(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
(a)these goods are for personal use of the tourist, and

(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. 6000 for making gifts.

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 :
(i) terminal leave or vacation being availed of by the passenger; or
(ii) any other special circumstances.
(b) For condition (2)

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.

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