|
Articles allowed free of duty
|
Conditions
|
Relaxations that may be considered
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(a) Used personal and
household articles, other
than those listed at Annex-I
or Annex-II, but including
jewellery upto ten thousand
rupees by a gentleman
passenger or rupees
twenty thousand by a lady
passenger. |
(1) Minimum stay of two years
abroad, immediately preceding
the date of his arrival on TR, |
(a) For condition (1)
Shortfall of upto 2 months in
stay abroad can be condoned
by Assistant 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. |
(2) total stay in India on short
visit during the 2 preceding
years should not exceed 6
months, and |
(b) For condition (2)
Commissioner of Customs may
condone short visits in excess
of 6 months in deserving cases. |
(3) passenger has not availed
this concession in the preceding
three years. |
(c) For condition (3)
No relaxation. |
(b) Jewellery taken out
earlier by the passanger or
by a member of his family
from India |
Satisfaction of the Asstt.
Commissioner of Customs
regarding the jewellery having
been taken out earlier from
India |
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