What is the extra allowance for Indian passenger returning after one year ?
A. Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years is allowed the following benefit: Used household articles and personal effects (which have been in the possession and use abroad of the passenger or his family for at least six months), and which are not mentioned in Annex I or Annexure II or Annexure III upto an aggregate value of Rs 75,000. Items listed under Annexure-III of the Baggage Rules and allowed duty free for one unit each, within the above-mentioned value ceiling. Further, Indian passenger who has been residing abroad for over one year is allowed (i) Jewellery upto an aggregate value of Rs. 10000 by a gentleman passenger, (ii) upto an aggregate value of Rs. 20000 by a lady passenger. Articles listed at Annexure-II of the Baggage Rules are not allowed free under this scheme, but at a concessional rate of duty of 15.3% (15% Customs Duty + 2
