|
(1)
|
(2)
|
|
(a)
|
All
passengers of and above 12 years of age and returning
after stay abroad of more than three days
|
- Used
personal effects, excluding jewellery, required
for satisfying daily necessities of life.
- Articles
up to a value of Rs.12000 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
|
- Used
personal effects, excluding jewellery required
for satisfying daily necessities of life.
- Articles
up to a value of Rs.6000 if these are carried
on the person or in the accompanied baggage
of the passenger.
|
|
(c)
|
All
passengers up to 12 years of age and returning
after stay abroad of more than three days
|
- Used
personal effects excluding jewellery required
for satisfying daily necessities of life.
- Articles
up to a value of Rs.3000 if these are carried
on the person or in the accompanied baggage
of the passenger.
|
|
(d)
|
All
passengers up to 12 years of age and returning
after stay abroad of these days or less
|
- Used
personal effects, excluding jewellery required
for satisfying daily necessities of life.
- Articles
up to a value of Rs.1500/- if these are carried
on the person or in the accompanied baggage
of the passenger.
|
|
Explanation
– The free allowance under this rule
shall not be allowed to be pooled with the free
allowance of any other passenger.
|
|
Appendix
B
(See Rule 4)
Articles
allowed free of duty
|
|
(1)
|
(2)
|
|
(i)
|
Passengers
of and above 12 years of age and returning after
stay abroad of more than three days
|
- Used
personal effects, excluding jewellery, required
for satisfying daily necessities of life.
- Articles
up to a value of Rs.3000 if these are carried
on the person or in the accompanied baggage
of the passenger.
|
|
(ii)
|
Passengers
up to 12 years of age and returning after stay
abroad of three days or less
|
- Used
personal effects, excluding jewellery, required
for satisfying daily necessities of life.
- Articles
up to a value of Rs.750/-, if these are carried
on the person or in the accompanied baggage
of the passenger.
|
|
Explanation
:- The free allowance under this rule shall not
be allowed to be pooled with the free allowance
of any other passenger.
|
