Duty exemption on gold imported by eligible passengers conditioned by specified rates, currency payment, quantity and timing requirements. Exemption from customs duty is granted for gold under Chapter 71 imported by an eligible passenger, subject to effective duty rates specified in the notification's Table and exemption from additional duty under the Customs Tariff Act. Conditions: payment in convertible foreign currency; a per-passenger quantity ceiling; importation on arrival or within fifteen days; and an option to take delivery from designated customs bonded warehouses upon filing the prescribed declaration and payment before customs clearance. Eligibility requires return after a specified period abroad, with limited short visits disregarded.