Appendix - E, F

Appendix E
(See rule 7)

(1)	Articles allowed free of duty (2)
(a) Tourists of Indian origin	(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.
(a) Tourists of Indian origin	(ii) articles as allowed to be cleared under rule 3 or rule 4.
(b) Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.	(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 other than those mentioned in Annex.I upto a value of Rs. 4,000 for making gifts.
(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.	No free allowance.

(Return to Rule 7)

Appendix F
(see rule 8)

Articles allowed free of duty	Conditions	Relaxations that may be considered
(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	---

(Return to Rule 8)

Annex I
1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
4. Alcoholic liquor and wines in excess of one litre each.
5. Gold or silver, in any form, other than ornaments.
(Return to Appendix A, Appendix B, Appendix C, Appendix F)

Annex II 1. Colour Television/Monochrome Television.
2.Video Cassette Recorder/ Video Cassette Player/ Video Television Receiver.
3.Washing Machine.
4.Electrical/ Liquefied Petroleum Gas Cooking Range (other than Electrical/ Liquefied
Petroleum Gas stoves with not more than two burners and without any extra attachment.
5.Dish Washer.
6.Music System.
7.Personal Computer.
8.Air Conditioner.
9.Refrigerator.
10.Deep Freezer.
11.Microwave Oven
12.Video camera or the combination of such video camera with one or more of the following
goods, namely:-
(a) Television Receiver;
(b) Sound recording or reproducing apparatus;
(c) Video reproducing apparatus.
13. Word Processing Machine.
14. Fax machine.
15.Vessels.
16.Aircraft.
17.Cinematographic films of 35 mm and above.
18.Gold or silver, in any form, other than ornaments.
(Return to Appendix C, Appendix F)