Passenger Baggage 1998, Baggage Concessions, Duty Free Goods Import, Free Goods Import, Import Duty Exemptions, India

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PASSENGER BAGGAGE 1998

Appendix F
Baggage Concessions for persons Transferring their Residence

Articles allowed free of duty

(a) Used personal and household articles other than those listed in Annexure I or Annexure II but including jewellery upto Rs. 10,000/- by a gentleman or Rs. 20,000/- by a lady passengers.

Conditions:

Minimum stay of 2 years abroad immediately preceding the date of his arrival on TR.
Total stay in India on short visit during the 2 preceding years should not exceed 6 months.
Passengers and has not availed this concession in the preceding 3 years.

Relaxation that may be considered:

For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Asst. Commissioners of customs if early return is on a/c of
1. terminal leave or vacation being availed of by the passenger or
2. any other special circumstances
For condition (2) commissioner of customs may condone short visits in excess of 6 months in deserving cases.
For conditions (3) no relaxations

Articles allowed free of duty

(a) Jewellery taken out earlier by the passengers or by a members of his family from India.

Conditions:
Satisfaction of the Asst. Commissioners of customs regarding the jewellery having been taken out earlier from India.