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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 10 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.
(ii) Articles other than those mentioned in Annex. I upto a value of Rs. 45,000 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 10 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.
(ii) Articles other than those mentioned in Annex. I upto a value of Rs. 17,500 if these are carried on the person or in the accompanied baggage of the passenger.
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(c) All passengers up to 10 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.
(ii) Articles other than those mentioned in Annex. I upto a value of Rs. 17,500 if these are carried on the person or in the accompanied baggage of the passenger.
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(d) All passengers upto 10 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.
(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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