APPENDIX C - APPENDIX -C (See rule 5) - Baggage Rules, 1998

APPENDIX C (See rule 5) (1) Articles allowed free of duty (2) (a) Indian passenger returning after at least 3 months. (i) Used household articles upto an aggregate value of [Rs. 12,000]. (ii) Professional equipment upto a value of [Rs. 20,000]. (b) Indian passenger returning after at least 6 months (i) Used household articles upto an aggregate value of [Rs. 12,000]. (ii) Professional equipment upto a value of [Rs. 40,000]. (c) Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years. (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] upto an aggregate value of Rs. [75,000].