https://www.taxtmi.com/notifications?id=118949 Notification provides duty exemption for goods under Heading 9803 imported as bona fide baggage by persons returning after at least 365 days abroad or by persons transferring residence; Table I goods are fully exempt, Table II exempt up to 15% ad valorem with duty on excess. Conditions include passport and residence-duration requirements, one unit per item limits, aggregate value caps (Rs. 200,000 for returning residents; Rs. 500,000 for transferees), non-duplication within three years, compliance with Baggage Rules time limits, family declaration for transfers, and condonation rules for short visits. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 02 Feb 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=118949 Notification provides duty exemption for goods under Heading 9803 imported as bona fide baggage by persons returning after at least 365 days abroad or by persons transferring residence; Table I goods are fully exempt, Table II exempt up to 15% ad valorem with duty on excess. Conditions include passport and residence-duration requirements, one unit per item limits, aggregate value caps (Rs. 200,000 for returning residents; Rs. 500,000 for transferees), non-duplication within three years, compliance with Baggage Rules time limits, family declaration for transfers, and condonation rules for short visits. Notifications Customs Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/notifications?id=118949