Baggage exemption eligibility tightened: valid passport and prolonged foreign residence required; one unit per family; fax machines added. Amendments to Notification No. 137/90-Cus require a valid passport and return after at least 365 days' residence abroad within the two years before arrival, link that residence requirement to persons returning on termination of work abroad, limit concession to one unit of each item per family with a declaratory affirmation, add 'Fax Machine' to the admissible items, and delete Explanation clause (i).
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.
Baggage exemption eligibility tightened: valid passport and prolonged foreign residence required; one unit per family; fax machines added.
Amendments to Notification No. 137/90-Cus require a valid passport and return after at least 365 days' residence abroad within the two years before arrival, link that residence requirement to persons returning on termination of work abroad, limit concession to one unit of each item per family with a declaratory affirmation, add "Fax Machine" to the admissible items, and delete Explanation clause (i).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
