https://www.taxtmi.com/acts?id=1291 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 21 Mar 2012 11:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1291 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1291