(1) | Articles allowed free of duty
(2) |
(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;
| (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 Bhutan or of Pakistani origin coming from Pakistan. | (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 upto a value of Rs.8000 for making gifts.
|
(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan. | No. free allowance. |
(d) Tourists - (i) of Pakistani origin coming from Pakistan other than by land routes;
(ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV;
(iii) of Indian origin coming by land routes as specified in Annexure IV.
| (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 upto a value of Rs. 6000 for making gifts. |
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