https://www.taxtmi.com/acts?id=53276 Rule 2 defines key terms for the baggage regime, including the Act, Annexure, Appendix, foreigner with a valid visa other than tourist visa, infant, jewellery, personal effects, resident, and tourist. The definitions distinguish categories of persons and goods by visa status, duration of stay, age, composition of jewellery, and the scope of personal effects, while excluding goods imported or exported for commercial purposes. en-us Mon, 02 Feb 2026 12:22:47 +0530 Mon, 29 Jun 2026 18:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53276 Rule 2 defines key terms for the baggage regime, including the Act, Annexure, Appendix, foreigner with a valid visa other than tourist visa, infant, jewellery, personal effects, resident, and tourist. The definitions distinguish categories of persons and goods by visa status, duration of stay, age, composition of jewellery, and the scope of personal effects, while excluding goods imported or exported for commercial purposes. Act-Rules Customs Mon, 02 Feb 2026 12:22:47 +0530 https://www.taxtmi.com/acts?id=53276