APPENDIX F - APPENDIX -F (See rule 8) - Baggage Rules, 1998

APPENDIX F (See rule 8) Articles allowed free of duty Conditions 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] 1 [jewellery upto fifty thousand rupees by a gentleman passenger or one lakh rupees 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 or Deputy Commissioner of Customs] if the early return is on account of : (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. (i) terminal leave or vacation being availed of by the passenger; or (ii) any other special circumstances. (b) For condition (2) 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] 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. --------------------------------------- Notes :- 1. Substituted vide Notification No. 25/2013-Customs (N.T.) dated 1/03/2013 , before it was read as, jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger 2. Substituted vide Not. 56/2014 - Dated 6-8-2014