https://www.taxtmi.com/acts?id=53295 Passengers seeking duty-free re-import of personal effects, other than used daily-necessity effects, must declare them before departure and obtain a CBD-III export certificate. Re-import is permitted until first arrival or six months, whichever is earlier, subject to risk-based verification and compliance. Tourists seeking temporary duty-free import of such effects must declare them on arrival, re-export them by first departure or within six months, and produce any CBD-IV temporary baggage import certificate with the articles at departure. en-us Mon, 02 Feb 2026 12:34:05 +0530 Wed, 22 Jul 2026 10:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53295 Passengers seeking duty-free re-import of personal effects, other than used daily-necessity effects, must declare them before departure and obtain a CBD-III export certificate. Re-import is permitted until first arrival or six months, whichever is earlier, subject to risk-based verification and compliance. Tourists seeking temporary duty-free import of such effects must declare them on arrival, re-export them by first departure or within six months, and produce any CBD-IV temporary baggage import certificate with the articles at departure. Act-Rules Customs Mon, 02 Feb 2026 12:34:05 +0530 https://www.taxtmi.com/acts?id=53295