https://www.taxtmi.com/acts?id=20661 Rule 6 grants a duty free allowance for persons transferring residence to India or returning from employment abroad for specified personal and household articles, with aggregate value limits tied to duration of stay abroad and exclusions for items in Annexures I and II. Eligibility depends on qualifying continuous residence abroad, limits on short visits, and a prohibition on prior use of the concession within three years; designated customs commissioners may, in defined cases and for recorded reasons, relax certain conditions. en-us Thu, 03 Mar 2016 07:53:32 +0530 Mon, 02 Feb 2026 15:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20661 Rule 6 grants a duty free allowance for persons transferring residence to India or returning from employment abroad for specified personal and household articles, with aggregate value limits tied to duration of stay abroad and exclusions for items in Annexures I and II. Eligibility depends on qualifying continuous residence abroad, limits on short visits, and a prohibition on prior use of the concession within three years; designated customs commissioners may, in defined cases and for recorded reasons, relax certain conditions. Act-Rules Customs Thu, 03 Mar 2016 07:53:32 +0530 https://www.taxtmi.com/acts?id=20661