|
(1)
|
Articles allowed free of duty
(2)
|
(a) All passengers of and above 12 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. 12,000 if these
are carried on the person or in the
accompanied baggage of the passenger. |
(b) All passengers of and above 12 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. 6,000 if these are
carried on the person or in the
accompanied baggage of the passenger. |
(c) All passengers upto 12 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. 3,000 if these
are carried on the person or in the
accompanied baggage of the passenger. |
(d) All passengers upto 12 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 1,500 if these
are carried on the person or in the
accompanied baggage of the passenger. |
