TMI - Tax Management India. Com

Home List Manuals CustomsCBEC's Customs Manual 2023International Passenger Facilitation This

  • Login

Forgot password       New User/ Regiser



 

Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India - CBEC's Customs Manual 2023 - Customs

Extract

..... 3. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India: 3.1 The duty free entitlement of passengers “Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant” includes articles in his bona fide baggage i.e. used personal effects (excluding required for satisfying the daily necessities of life, and travel souvenirs. In addition, articles other than those mentioned in Annexure I of the Baggage Rules, 201 .....

x x x x x   Extracts   x x x x x

Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x

..... duty free allowances: (i) 100 cigarettes sticks or 25 cigars or 125 gms tobacco. (ii) Alcoholic liquor and wines upto 2 litres. 3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ cigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free allowance, gold or silver, in any form(other than ornaments) unless specified otherwise. 3.4 The bonafide baggage items that are in excess of the duty free allowance can b .....

x x x x x   Extracts   x x x x x

Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x