Appendix A

(1)

(2) Articles allowed free of duty
(a) All passengers of and above 12 years 
of age and returning after stay abroad of 
more than three days		 (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in Annex. I up to a value of Rs. 12,000 if these are carried on the person or in the accompanied baggage of the passenger.
(b) All passengers of and above 12 years 
of age and returning after stay abroad of 
three days or less.		 (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in Annex. I up to a value of Rs. 6,000 if these are carried on the person or in the accompanied baggage of the passenger.
(c) All passengers up to 12 years of age 
and returning after stay abroad of more 
than three days.		 (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in Annex. I up to a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger.
(d) All passengers up to 12 years of age 
and returning after stay abroad of three 
days or less.		 (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in Annex. I up to a value of Rs 1,500 if these are carried on the person or in the accompanied baggage of the passenger.
Explanation.-The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.