Exemption for foodstuffs imported by foreign residents permits full customs and integrated tax relief subject to annual value cap and currency sourcing. Exemption to foodstuffs and provisions imported into India by a person residing in India, not being a citizen of India, provides relief from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the whole of the integrated tax under the said Act, subject to an annual aggregate c.i.f. value cap and the condition that the importer secures the foreign currency required for importing such foodstuffs and provisions from funds available to them in the foreign country.