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of <h1>Duty-Free Import of Deceased Person's Belongings Allowed with Embassy Certificate Under Notification No. 21/2002-Cus</h1> Import of baggage of a deceased person is governed by Notification No. 21/2002-Cus, dated March 1, 2002. It allows for the duty-free import of bona fide personal and household items belonging to the deceased. This exemption is contingent upon presenting a certificate from the relevant Indian Embassy or High Commission verifying the deceased's ownership of the goods.
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