APPENDIX E
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(1) |
Articles allowed free of duty |
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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. |
(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. |
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. |
