|
(1)
|
Articles allowed free of duty
(2)
|
| (a) Tourists of Indian origin |
(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 from Bhutan. |
(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 other than those mentioned in
Annex-I upto a value of Rs. 4,000 for
making gifts. |
(c) Tourists of Nepalese origin coming
from Nepal or of Bhutanese origin
coming from Bhutan. |
No free allowance. |
