https://www.taxtmi.com/circulars?id=1095 The circular reproduces an operational list of goods to be treated as personal effects for duty free import by tourists under the Baggage Rules, including jewellery, cameras, video cameras, binoculars, a small television, music system, portable typewriter, permabulator, tent and camping gear, one computer, electronic diary, portable radio, professional/audio visual equipment, specified sports equipment, and one cell phone. It clarifies that the 1998 rules contemplate exemption for used personal effects and that customs need not verify newness unless items are prima facie new in original packaging indicating commercial importation. en-us Thu, 24 Sep 1998 00:00:00 +0530 Tue, 03 Feb 2026 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1095 The circular reproduces an operational list of goods to be treated as personal effects for duty free import by tourists under the Baggage Rules, including jewellery, cameras, video cameras, binoculars, a small television, music system, portable typewriter, permabulator, tent and camping gear, one computer, electronic diary, portable radio, professional/audio visual equipment, specified sports equipment, and one cell phone. It clarifies that the 1998 rules contemplate exemption for used personal effects and that customs need not verify newness unless items are prima facie new in original packaging indicating commercial importation. Circulars Customs Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1095