[Notification No. 30/98-Cus. (N.T.), dated 2-6-1998 amended vide Notification No. 37 /2012-Customs (N.T.); Notification No. 21/2012- Customs (N.T.) dated 17-03-2012; Notification No. 71/2011- Customs (N.T.) dated 14-11-2012; Notification No. 76/2006 - Customs (N.T.) dated 30/06/2006; Notification No. 30/2005 - Customs (N.T.) dated 04/04/2005; Notification No. 05/2004 - Customs (N.T.) dated 08/01/2004; Notification No. 13/2004 - Customs (N.T.) dated 03/02/2004; Notification No. 11/2002 - Customs (N.T.) dated 01/03/2002; Notification No. 50/2000 - Customs (N.T.) dated 09/08/2000; Notification no. 29/1999-Cus (N.T.) dated 11-05-1999)]
Appendix A (See rule 3)
(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. 35,000 if these are carried on the person or in the accompanied baggage of the passenger.
(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. 15,000 if these are carried on the person or in the accompanied baggage of the passenger.
(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. 15,000 if these are carried on the person or in the accompanied baggage of the passenger.
(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.
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)
(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. 6,000 if these are carried on the person or in the accompanied baggage of the passenger.
(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. 1500 if these are carried on the person or in the accompanied baggage of the passenger.
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)
(i) Used household articles up to an aggregate value of Rs. 12,000.
(ii) Professional equipment up to a value of Rs. 20,000.
(i) Used household articles up to an aggregate value of Rs.12,000
(ii) Professional equipment up to a value of Rs. 40,000.
(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, Annexure II or Annexure III up to an aggregate value of Rs.75,000.
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Appendix D (See rule 6)
(i) Jewellery up to an aggregate value of Rs. 10,000 by a gentleman passenger,
or (ii) Up to aggregate value of Rs. 20,000 by a lady passenger.
Appendix E (See rule 7)
(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.
(i) used personal effects
(ii) articles other than those mentioned in Annexure I up to a value of `8000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.
(i) used personal effects
(ii) articles other than those mentioned in Annexure I up to a value of `6000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.
Appendix F (See rule 8)
(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR,
(2) total stay in India on short visit during the 2 preceding years should not exceed 6 months, and
(3) passenger has not availed this concession in the preceding three years.
(a) For condition (1) Shortfall of up to 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy 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.
(b) For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
(c) For condition (3) No relaxation
Satisfaction of the Asstt. Commissioner of Customs regarding the jewellery having been taken out earlier from India.
Amritsar:
Baroda:
Delhi:
Ferozpur District:
Jodhpur Divsision:
Baramullah District:
Poonch District: