Appendix C
(See Rule 5)

Articles allowed free of duty

(1)

(2)

1. Indian passenger returning after at least 3 months

1. Used household articles up to an aggregate value of Rs.6000/-
2. Professional equipment up to a value of Rs.10000/-

2. Indian passenger returning after at least 6 months

1. Used household articles up to an aggregate value of Rs.6000.
2. Professional equipment up to a value of Rs.20000

3. 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

1. Used household articles and personal effects (whichever have been in the possession and use abroad of the passenger or his family for a least six months) and which are not mentioned in Annex I or Annex.II upto an aggregate value of Rs.30000

Appendix D
(See Rule 7)

Jewellery

(1)

(2)

Indian passenger who has been residing abroad for over one year

1. Jewellery up to an aggregate value of Rs.10000 by a gentleman, or
2. Up to an aggregate value of Rs.20000 by a lady passenger.

Appendix E
(See Rule 8)

(1)

(2)

1. Tourists of Indian origin

1. Used personal effects and travel souvenirs, if
   • these goods are for personal use
          of the tourist, and
   • these goods, other than those consumed during the stay inIndia are reexported when thetourist leaves India for a foreign destinatio
2. Articles as allowed to be cleared under Rule 3 or Rule 4

2. Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.

1. Used personal effects and travel souvenirs, if –
   • these goods are for personal use of the tourist, and
   • these goods other than those consumed during the stay in India, are reexported when the tourist leaves India for a foreign destination

3. Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan

1. Article up to a value of Rs.4000 for making gifts.
2. No free allowance