https://www.taxtmi.com/acts?id=53280 General free duty allowance under the baggage rules applies to specified passengers arriving otherwise than by land, with separate limits for residents, tourists of Indian origin, foreign nationals with valid non-tourist visas, and foreign tourists of foreign origin. The allowance excludes Annexure-I articles, applies only to articles carried on the person or in bona fide accompanied baggage, and is not available for pooling between passengers. Passengers arriving by land are limited to used personal effects for daily necessities, and adults other than crew members may clear one new laptop free of duty. en-us Mon, 02 Feb 2026 12:23:53 +0530 Tue, 30 Jun 2026 10:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53280 General free duty allowance under the baggage rules applies to specified passengers arriving otherwise than by land, with separate limits for residents, tourists of Indian origin, foreign nationals with valid non-tourist visas, and foreign tourists of foreign origin. The allowance excludes Annexure-I articles, applies only to articles carried on the person or in bona fide accompanied baggage, and is not available for pooling between passengers. Passengers arriving by land are limited to used personal effects for daily necessities, and adults other than crew members may clear one new laptop free of duty. Act-Rules Customs Mon, 02 Feb 2026 12:23:53 +0530 https://www.taxtmi.com/acts?id=53280