Duty free baggage allowance for tourists: eligibility and permitted articles depend on tourist origin and route of entry. Classification of tourists for baggage duty concessions depends on tourist origin and route of arrival. Tourists of Indian origin (excluding specified land routes) may clear used personal effects and travel souvenirs for personal use provided non-consumed items are re-exported on departure and may clear articles allowed under the general clearance rules. Foreign tourists arriving by air may clear used personal effects and a limited allowance of articles for personal use, gifts or travel souvenirs if carried on the person or in accompanied baggage. Land-route arrivals and certain origin categories have narrower allowances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty free baggage allowance for tourists: eligibility and permitted articles depend on tourist origin and route of entry.
Classification of tourists for baggage duty concessions depends on tourist origin and route of arrival. Tourists of Indian origin (excluding specified land routes) may clear used personal effects and travel souvenirs for personal use provided non-consumed items are re-exported on departure and may clear articles allowed under the general clearance rules. Foreign tourists arriving by air may clear used personal effects and a limited allowance of articles for personal use, gifts or travel souvenirs if carried on the person or in accompanied baggage. Land-route arrivals and certain origin categories have narrower allowances.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
