Passengers arriving from Nepal, Bhutan or Myanmar

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..... ed personal effects and travel souvenirs; and (b) articles other than those mentioned in Annexure -I up to the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger: Provided that where the passenger is an infant, only used personal effects shall be allowed duty free: Provided further that where the passenger is arriving by land, o .....

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..... d baggage of the passenger: Provided that where the passenger is an infant, only used personal effects shall be allowed duty free: Provided further that where the passenger, is arriving by land, only used personal effects shall be allowed duty free. Explanation. - The free allowance of a passenger under this rule shall not be allowed to be pooled with the free allowance of any other passenger.& .....

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