Articles allowed free of duty


Relaxation that may be considered

(a) Used personal and household articles, other than those listed at Annex. I or Annex. II, but including the article listed at Annexure III and 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,

(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 upto 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

(b) Jewellery taken out earlier by the passenger 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.