Appendix E
(1)	(2) Articles allowed free of duty
(a) Tourists of Indian origin	(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 from Bhutan.	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 other than those mentioned in  Annex. I up to a value of Rs. 4,000 for  making gifts.
(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.	No free allowance.