https://www.taxtmi.com/acts?id=20659 Rule 4 allows an Indian resident, foreigner residing in India or tourist (not an infant) arriving from Nepal, Bhutan or Myanmar to clear used personal effects, travel souvenirs and other articles not in Annexure-I duty-free up to a value of fifteen thousand rupees when carried on the person or in accompanied baggage. Infants and land arrivals are limited to used personal effects only, and the free allowance of one passenger may not be pooled with another. en-us Thu, 03 Mar 2016 07:52:41 +0530 Mon, 02 Feb 2026 15:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20659 Rule 4 allows an Indian resident, foreigner residing in India or tourist (not an infant) arriving from Nepal, Bhutan or Myanmar to clear used personal effects, travel souvenirs and other articles not in Annexure-I duty-free up to a value of fifteen thousand rupees when carried on the person or in accompanied baggage. Infants and land arrivals are limited to used personal effects only, and the free allowance of one passenger may not be pooled with another. Act-Rules Customs Thu, 03 Mar 2016 07:52:41 +0530 https://www.taxtmi.com/acts?id=20659