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BAGGAGE RULES 1999
.F.
(D.R.) Notification No. 30/98-Customs(N.T.), dated 2-6-1998, as amended]
In
exercise of the powers conferred by section 79 of the Customs Act, 1962 (52
of 1962), and in super session of the Baggage Rules, 1994, except as respects
things done or omitted to be done before such super session, the Central
Government hereby makes the following rules, namely:-
1.
Short title and commencement. -
(i) These rules may be called the Baggage Rules, 1998.
(ii) They shall come into force on the date of their publication in the
Official Gazette.
2.
Definitions.- In these rules, unless the context otherwise requires,-
(i) “Appendix” means an Appendix to these rules;
(ii) “Resident” means a person holding a valid passport issued under the
Passports Act, 1967 (15 of 1967) and normally residing in India;
((iii)“tourist” means a person not normally resident in India, who enters
India for a stay of not
more than six months in the course of any twelve months period for legitimate
non-immigrant purposes, such as touring, recreation, sports, health, family
reasons, study, religious pilgrimage or business;
(iv) “Family” includes all persons who are residing in the same house and
form part of the same
domestic establishment;
(v) “Professional equipment” means such portable equipments, instruments, apparatus and
appliances as are required in his profession, by a carpenter, a plumber, a
welder, a mason, and the like and shall not include items of common use such as cameras,
cassette recorders, dictaphones, personal computers, typewriters, and other
similar articles.
3.
Passengers returning from countries other than Nepal, Bhutan, Myanmar or
China.- An Indian resident or a foreigner residing in India, returning
from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed
clearance free of duty articles in his bona fide baggage to the extent
mentioned in column (2) of Appendix A.
4.
Passengers returning from Nepal, Bhutan, Myanmar or China.- An Indian
resident or a
foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China,
other than by land route, shall be allowed clearance free of duty articles in
his bona fide baggage to the extent mentioned in column (2) of Appendix B.
5.
Professionals returning to India.- An Indian passenger who was engaged
in his profession abroad shall on his return to India be allowed clearance
free of duty, in addition to what he is allowed under rule 3 or, as the case
may be, under rule 4, articles in his bona fide baggage to the extent
mentioned in column (2) of Appendix C.
6.
Jewellery.- A passenger returning to India shall be allowed clearance
free of duty jewellery in
his bona fide baggage to the extent mentioned in column (2) of Appendix D.
7.
Tourists.- A tourist arriving in India shall be allowed clearance free
of duty articles in his
bona fide baggage to the extent mentioned in column (2) of Appendix E.
8.Transfer
of residence.-
(1) A person who is transferring his residence to India shall be allowed
clearance free of duty, in addition to what he is allowed under rule 3 or, as
the case may be, under rule 4, articles in his bona fide baggage to the
extent mentioned in column (1) of Appendix F, subject to the conditions, if
any, mentioned in the corresponding entry in column (2) of the said Appendix.
(2) The conditions may be relaxed to the extent mentioned in column (3) of
the said Appendix.
9.
Provisions regarding unaccompanied baggage.-
(1)
Provisions of these Rules are also extended to unaccompanied baggage except
where they have been specifically excluded.
(2) The unaccompanied baggage had been in the possession abroad of the
passenger and is dispatched within one month of his arrival in India or
within such further period as the Assistant Commissioner of Customs may
allow.
(3) The unaccompanied baggage may land in India up to 2 months before the
arrival of the passenger or within such period, not exceeding one year, as
the Assistant Commissioner of Customs may allow, for reasons to be recorded,
if he is satisfied that the passenger was prevented from arriving in India
within the period of two months due to circumstances beyond his control such
as sudden illness of the passenger or a member of his family, or natural
calamities or disturbed conditions or disruption of the transport or travel
arrangements in the country or countries concerned or any other reasons,
which necessitated a change in the travel schedule of the passenger.
10. Application of these
Rules to members of the crew.- The provisions of these Rules shall
apply in respect of members of the crew engaged in a foreign going vessel for
importation of their baggage at the time of final pay off on termination of
their engagement.
CHAPTER II
CONCESSIONS
TO RESIDENTS
3.
Chapter to apply to residents.
- Except as otherwise provided in these rules, the provisions of this Chapter
shall not apply to any person except residents who arrive from any country
other than Nepal, Bhutan, Burma, or China:
Provided that the provisions
of rule 4 and rule 5 shall also apply to foreign citizens (other than
citizens of Nepal or Bhutan) who are residing in India.
4.
Used personal effects.
- The used articles of personal wear excluding jewellery but including not
more than one wrist watch xxx and articles in personal use of passengers for
satisfying daily necessities of life may be passed free of duty.
5.
General free allowance -
In addition to the articles specified in rule 4, a passenger of and above the
age of twelve years, may also be allowed to import free of duty articles -
(i)
in the case of passengers arriving from Maldives and Sri Lanka -
(a)
Up to a value of three thousand rupees in case the period of stay outside
India does not exceed three days;
(b)
upto a value of six thousand rupees in case the period of such stay exceeds
three days; and
(ii)
upto a value of rupees six thousand rupees in case of a passenger arriving
from a country other than Sri Lanka or Maldives :
Provided
that -
(a)
The proper officer is satisfied that such articles are for the use of the
passenger or his family or for making gifts or souvenirs;
(b)
A passenger below twelve years of age shall be eligible to import free of
duty articles up to twenty five per cent of the value limits prescribed in
this rule;
(c)
Nothing contained in this rule shall apply to any unaccompanied baggage or to
the articles listed under Appendix A to these rules.
Explanation.
-
The general free allowance allowed under this rule shall not be allowed to be
pooled with the general free allowance of any other passenger for the
purposes of clearance of any dutiable article.
6.
Additional allowance for used household articles. - In the case of a
passenger who was engaged in his profession abroad for over three months,
articles used for running his household, such a linen, utensils, tableware,
kitchen appliances and iron, up to an aggregate value of six thousand rupees
may be imported free of duty.
7.
Allowance for professional equipment - A passenger who was engaged in
his profession abroad for over three months may be allowed to import free of
duty his professional equipment up to a value of ten thousand rupees :
Provided
that where such passenger was engaged in his profession abroad for over six
months, he allowed to import his professional equipment, free of duty, up to
a value of twenty thousand rupees.
8.
Additional allowance for used personal effects and household articles in
respect of certain categories of passengers. - A resident, who has been
working abroad and is returning to India on termination of such work after
having stayed abroad for at least three hundred and sixty five days during
the two years immediately preceding the date of his arrival in India, shall
be allowed to import free of duty his personal effects and household articles
up to an aggregate value of thirty thousand rupees which have been in his or
his family's possession and use abroad for a minimum period of six months
subject to the condition that such passenger affirms by declaration before
the proper officer such possession and use:
Provided
that -
(a)
Articles, listed under Appendices A and B to these rules, shall not be
allowed to be imported free of duty under this rule;
(b)
Such a passenger shall be allowed to avail himself of these benefits only
once in every three years.
9.
Jewellery. -
A passenger who has been residing abroad for over one year and is returning
to India may be allowed to import, free of duty, jewellery in his use up to
an aggregate value of ten thousand rupees in the case of a male passenger and
twenty thousand rupees in the case of a female passenger.
CHAPTER III
CONCESSIONS FOR TOURISTS
10.
Chapter to apply to tourists. -
The provisions of this Chapter shall apply to tourists other than tourists of
Nepalese origin arriving from Nepal and tourists of Bhutanese origin arriving
from Bhutan.
11.
Exemption from duty for personal effects imported temporarily.
- Subject to other conditions laid down in these rules, the personal effects
of a tourist shall be allowed to be imported temporarily free of duty:
Provided
that,
(a)
They are for the personal use of the tourist;
(b)
They are carried on the person or in the baggage accompanying the tourist;
(c)
There is no reason to fear abuse; and
(d)
These personal effects, other than those consumed during his stay, are
re-exported by the tourist on his leaving India for a foreign destination.
Explanation. - The
expression “personal effects” means all clothing’s and other articles,
new or used, which a tourist may personally and reasonably require taking
into account all the circumstances of his visit but excluding all merchandise
for commercial purposes
12.
Exemption from duty for travel souvenirs imported temporarily.
- In addition to the articles specified in rule 11, a tourist may also be
allowed to import temporarily free of duty, travel souvenirs for a total
value not exceeding two thousand rupees :
Provided
that-
(a)
Such souvenirs are carried on the person or in the baggage accompanying the
tourists;
(b)
They are not intended for commercial purposes; and
(c)
They are re-exported by the tourist on his leaving India for a foreign
destination.
13.
Exemption from duty on gifts imported by tourist of foreign origin. -
In addition to articles allowed under rule 12 above, a tourist of foreign
origin staying in India for more than twenty four hours may also be allowed
to import free of duty, at the discretion of the proper officer, articles
other than those mentioned in Appendix A to these rules up to a value seven
hundred and fifty rupees if these are intended for personal use or for making
gifts.
14.
Exemption from duty on gifts imported by tourist of Indian origin.
- Tourists of Indian origin, who are normally residents abroad and are
staying in India for more than twenty four hours, may be allowed to import
free of duty, at the discretion of the proper officer, articles intended to
be given away as gifts:
Provided
that the articles such as are allowed to residents under rule 5:
Provided further that all the
conditions and limitations mentioned in rule 5 are satisfied.
CHAPTER IV
CONCESSIONS
FOR PERSONS TRANSFERRING THEIR RESIDENCE
15.
Eligibility.
- The concessions under this chapter may be availed by a person who has been
residing abroad for a minimum period of two years, immediately preceding the
date of his arrival, and who is transferring his residence to India for a
minimum stay of one year:
Provided
that -
(a)
Shortfall up to a period of two months in a person's stay may be condoned by
the Assistant Commissioner of Customs; if he is satisfied that the person's
early return to India had been caused by his availing the terminal leave or a
vacation or by any other special circumstances;
(b)
Short visits, if any, made by the person concerned to India during the
aforesaid period of two years shall be ignored if the total duration of stay
on these visits does not exceed six months:
Provided
that on sufficient cause being shown by the person concerned, the
Commissioner of Customs may condone the period of stay in India in excess of
six months;
(c)
The shortfall up to a period of two months in a person's stay in India for a
period of one year after availing these benefice may be condoned by the
Additional Commissioner of Customs or the Deputy Commissioner of Customs on
sufficient cause for his early departure from India being shown by the person
concerned;
(d)
The Central Government may, if so satisfied, condone such shortfall in the
period of stay in India in excess of two months.
16.
Exemption from duty on personal and household effects.-
the personal and household effects of a person on bona fide transfer
of residence to India, shall be exempted from duty:
Provided
that -
(a)
No exemption shall apply in respect of articles specified in Appendices A and
B of these Rules; and
(b)
The articles have been in his or his family's possession and use abroad for a
minimum period of one year.
Explanation.
-
For the purpose of this rule, the expression "personal and household
effects" shall not include jewellery of which the value is mainly on
account of gold content, as is in excess of the value of ten thousand rupees
in the case of male passenger and twenty thousand rupees in the case of
female passenger. The said limits shall, however, not apply to the jewellery
in respect of which the Assistant Commissioner of Customs is satisfied on the
basis of the evidence produced that it had been taken out of India by the
passenger or by a member of his or her family.
2. In addition to exemption
from duty provided under sub rule (1), a person on bona fide transfer
of residence to India shall also be entitled to import free of duty articles
for his use or the use of his family or for making gifts or souvenirs up to
the value limits specified in rule 5 subject to the conditions and
limitations specified in the said rule 5.
CHAPTER
V
MISCELLANEOUS
17.
Unaccompanied baggage.-
(1) Subject to the conditions and limitations laid down in these rules, the
provisions of these rules shall apply to the import of bona fide unaccompanied
baggage arriving in India after the arrival of the passenger, if it was in
his possession abroad and was shipped by sea within one month or dispatched
by air within a fortnight of the passenger’s arrival in India:
Provided
that if the Assistant Commissioner of Customs or the Commissioner of customs,
as the case may be, is satisfied that the passenger could not ship or
dispatch his bona fide unaccompanied baggage within the period
aforesaid, in spite of his having taken all reasonable steps for the purpose,
the Assistant Commissioner of Customs may extend the limit of one month to
three months or of a fortnight to two months, as the case may be, and the
Commissioner of customs may extend the time limit up to any further time.
(2)
Bona fide unaccompanied baggage of a passenger landed at any customs
station within two months before his arrival in India may be allowed to be
imported by the proper officer in the manner provided in these rules subject
to the conditions and limitations laid down in these rules:
Provided
that if the Assistant Commissioner of Customs or the Commissioner of customs,
as the case may be, is satisfied for the reasons to be recorded in writing,
that the passenger was prevented from arriving in India within the aforesaid
period of two months due to circumstances beyond his control, such as sudden
illness of the passenger or a member of his family, or natural calamities or
disturbed conditions or disruption of the transport or travel arrangements in
the country or countries concerned or any other reasons, which necessitated a
change in the travel schedule of the passenger, the time limit of two months
may be extended up to a period of -
(i)
Four months by the Assistant Commissioner of customs; and
(ii)
One year by the Commissioner of customs.
18.
Application of these rules to members of the crew.-
Rules 4,5,6,7,8 and 9 shall apply in respect of officers and members of the
crew engaged in a foreign going vessel for importation of their baggage at
the time of final pay off on termination of their engagement:
Provided
that nothing contained in this rule shall apply to the articles listed under
Appendix A.
19. Notwithstanding anything
contained in these rules, a person shall be entitled to avail the concessions
either of Chapter III or Chapter IV or Chapter V at a time.
Appendix A
1.
Fire arms.
2.
Cartridges of firearms exceeding 50.
3.
Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
4.
Alcoholic liquor and wines in excess of one liter each.
5.
Gold or silver, in any form, other than ornaments.
Appendix
B
1.
Color Television/Monochrome Television.
2.
Video Cassette Recorder/Video Cassette Player/Video Television Receiver.
3.
Washing Machine.
4.
Electrical/liquefied Petroleum Gas Cooking Range (other than
Electrical/Liquefied Petroleum Gas Stoves with not more than two burners and
without any extra attachment).
5.
Dish Washer.
6.
Music System.
7.
Personal Computer.
8.
Air Conditioner.
9.
Refrigerator.
10.
Deep Freezer.
11.
Micro Wave Oven.
12.
Video camera or the combination of any such video camera with one or more of
the following goods, namely:-
(a)
Television Receiver;
(b)
Sound recording or reproducing apparatus;
(c)
Video reproducing apparatus.
13.
Word Processing Machine.
14. Fax Machine.
15. Vessels.
16.
Aircraft.
17.
Cinematographer films of 35mm and above.
18. Gold or silver in any
form, other than ornaments.
Appendix
A
(See rule 3)
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(1)
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Articles allowed free of
duty (2)
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(a) All passengers of and
above 12 years
of age and returning after stay abroad of
more than three days.
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((i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex. I up to a value of Rs. 12,000 if these
are carried on the person or in the
accompanied baggage of the passenger.
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(b) All passengers of and
above 12 years
of age and returning after stay abroad of
three days or less.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex.Iupto a value of Rs. 6,000 if these are
carried on the person or in the
accompanied baggage of the passenger.
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(c) All passengers upto 12
years of age
and returning after stay abroad of more
than three days.
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(i)Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex. I upto a value of Rs. 3,000 if these
are carried on the person or in the
accompanied baggage of the passenger.
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(d) All passengers upto 12
years of age
and returning after stay abroad of three
days or less.
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(i)Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex. I upto a value of Rs 1,500 if these
are carried on the person or in the
accompanied baggage of the passenger.
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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)
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(1)
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Articles allowed free of
duty (2)
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(i) Passengers of and above
12 years of age
and returning after stay abroad of more than
three days.
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((i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex. I up to a value of Rs. 3,000 if these are
carried on the person or in the accompanied
baggage of the passenger.
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((ii) Passengers upto 12
years of age and
returning after stay abroad of more than
three days.
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((i)Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex.I upto a value of Rs. 750 if these are
carried on the person or in the
accompanied baggage of the passenger.
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Explanation.-The
free allowance under this rule shall not be allowed to be pooled with the
free allowance of any other passenger .
Appendix C
(See rule 5)
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(1)
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Articles allowed free
of duty (2)
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(a) Indian passenger
returning after
at least 3 months
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(i) Used household articles
upto an
aggregate value of Rs. 6,000/-.
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(ii) Professional equipment
upto a value
of Rs 10,000/-.
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(b) Indian passenger
returning after at
least 6 months.
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(i) Used household articles
upto an aggregate
value of Rs. 6,000/-.
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(ii) Professional equipment
upto a value
of Rs. 20,000/-.
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(c) 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.
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(i) Used household articles
and personal effects,
(which have been in the possession and use
abroad of the passenger or his family for at
least six months),and which are not mentioned
in Annex I or Annex II upto an aggregate value
of Rs. 30,000/-.
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Appendix D (See rule 6)
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(1)
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Jewellery (2)
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Indian passenger who has
been residing
abroad for over one year.
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(i) Jewellery upto an
aggregate value of
Rs. 10,000/- by a gentleman passenger, or
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(ii) Upto an aggregate value
of Rs. 20,000/-
by a lady passenger.
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Appendix E
(See rule 7)
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(1)
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Articles allowed free of
duty (2)
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(a) Tourists of Indian
origin
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(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.
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(ii) Articles as allowed to
be cleared under
rule 3 or rule 4.
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(b) Tourists of foreign
origin other
than those of Nepalese origin coming
from Nepal or of Bhutanese origin
coming from Bhutan.
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(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.
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(ii) articles other than
those mentioned in
Annex.Iupto a value of Rs. 4,000 for
making gifts.
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(c) Tourists of Nepalese
origin coming
from Nepal or of Bhutanese origin
coming from Bhutan.
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No free allowance.
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Appendix
F
(see rule 8)
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Articles allowed free of
duty
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Conditions
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Relaxations that may be
considered
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(a) Used personal and
household articles, other
than those listed at Annex I
or Annex II, but including
jewellery upto ten thousand
rupees by a gentleman
passenger or rupees
twenty thousand by a lady
passenger.
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(1) Minimum stay of two
years
abroad, immediately preceding
the date of his arrival on TR,
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(a) For condition (1)
Shortfall of upto 2 months in
stay abroad can be condoned
by Assistant Commissioner of
Customs if the early return is on
account of :
(i) terminal leave or vacation
being availed of by the
passenger; or
(ii) any other special
circumstances.
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(2) total stay in India on
short
visit during the 2 preceding
years should not exceed 6
months, and
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(b) For condition (2)
Commissioner of Customs may
condone short visits in excess
of 6 months in deserving cases.
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(3) passenger has not
availed
this concession in the preceding
three years.
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(c) For condition (3)
No relaxation.
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(b) Jewellery taken out
earlier by the passenger or
by a member of his family
from India
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Satisfaction of the Asstt.
Commissioner of Customs
regarding the jewellery having
been taken out earlier from
India
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Source : Mr. Suresh Kaimal
(Customs unofficial website), Our Thanks to Customs Dept. and Mr. Suresh
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