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APPENDIX E

(1)

Articles allowed free of duty
(2)

(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;

(i) used personal effects and travel souvenirs, if -

(a) these goods are for personal use of the tourist, and

(b) these goods,other than those consumed during the stay in India,are re-exported when the tourist leaves India for a foreign destination.

(ii) articles as allowed to be cleared under rule 3 or rule 4.

(b) Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming Bhutan or of Pakistani origin coming from Pakistan.

(i) used personal effects and travel souvenirs, if -

(a) these goods are for personal use of the tourist, and

(b)these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.

(ii) articles upto a value of Rs.8000 for making gifts.

(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.

No. free allowance.

(d) Tourists - (i) of Pakistani origin coming from Pakistan other than by land routes;

(ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV;

(iii) of Indian origin coming by land routes as specified in Annexure IV.

(i) used personal effects and travel souvenirs, if

(a)these goods are for personal use of the tourist, and

(b)these goods,other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.

(ii) articles upto a value of Rs. 6000 for making gifts.

(1)	Articles allowed free of duty (2)
(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;	(i) used personal effects and travel souvenirs, if - (a) these goods are for personal use of the tourist, and (b) these goods,other than those consumed during the stay in India,are re-exported when the tourist leaves India for a foreign destination. (ii) articles as allowed to be cleared under rule 3 or rule 4.
(b) Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming Bhutan or of Pakistani origin coming from Pakistan.	(i) used personal effects and travel souvenirs, if - (a) these goods are for personal use of the tourist, and (b)these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination. (ii) articles upto a value of Rs.8000 for making gifts.
(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.	No. free allowance.
(d) Tourists - (i) of Pakistani origin coming from Pakistan other than by land routes; (ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV; (iii) of Indian origin coming by land routes as specified in Annexure IV.	(i) used personal effects and travel souvenirs, if (a)these goods are for personal use of the tourist, and (b)these goods,other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination. (ii) articles upto a value of Rs. 6000 for making gifts.