https://www.taxtmi.com/acts?id=53278 Free of duty re-import is permitted for articles of personal effects, other than used personal effects required for daily necessities, when they were taken out earlier from India by specified persons. The allowance depends on a declaration made at departure and satisfaction of customs authorities. Temporary import free of duty is also available for similar personal effects carried by a tourist for use during stay in India, subject to declaration and re-export on leaving India. Passengers using these facilities may be subject to risk based verification. en-us Mon, 02 Feb 2026 12:23:16 +0530 Tue, 30 Jun 2026 10:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53278 Free of duty re-import is permitted for articles of personal effects, other than used personal effects required for daily necessities, when they were taken out earlier from India by specified persons. The allowance depends on a declaration made at departure and satisfaction of customs authorities. Temporary import free of duty is also available for similar personal effects carried by a tourist for use during stay in India, subject to declaration and re-export on leaving India. Passengers using these facilities may be subject to risk based verification. Act-Rules Customs Mon, 02 Feb 2026 12:23:16 +0530 https://www.taxtmi.com/acts?id=53278