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Short title andcommencement

Definitions

Passengers returningfrom countries otherthan Nepal, Bhutan,Myanmar or China

Passengers returningfrom Nepal, Bhutan,Myanmar or China

Professionals returning to India

Jewellery

Tourists

Transfer of residence

Provisions regarding unaccompanied baggage

Application of theseRules to members ofthe crew

Appendix'A'

Appendix'B'

Appendix'C'

Appendix'D'

Appendix'E'

Appendix'F'

Annexure I

AnnexureII



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Appendix F
(See Rule 8)

Articles allowed free of duty

Conditions

Relaxation that may be considered

  1. Used personal and household articles, other than those listed at Annex I or Annex II, but including jewellery up to ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  1. Jewellery taken out earlier by the passenger or by a member of his family from India.
  • Minimum stay of two years abroad immediately preceding the date of his arrival on TR.

 


 

 

 


 

  • Total stay in India on short visit during the 2 preceding year should not exceed 6 months, and

 

 

  • Passenger has not availed this concession in the preceding three years.

Satisfaction of the Asstt. Commissioner of Customs regarding the jewellery having been taken out earlier from India.

  1. For condition
  • Shortfall of up to 2 months in stay abroad can be condoned by Assistant Commissioner of Customs if the early return is on account of:
  • terminal leave or vacation being availed of by the passenger ; or

any other special circumstances.



  1. For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases

  1. For condition (3)
    No relaxation

 

 

   

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