(1)
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Articles allowed free of duty
(2)
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(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;
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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.
(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 Bhutan or of Pakistani origin coming from Pakistan.
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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.
(ii) articles upto a value of Rs.8000 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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(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.
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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.
(ii) articles upto a value of Rs. 6000 for making gifts.
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