Passengers of Indian origin and foreigners of over 10 years of age residing in India (and coming from Nepal, Bhutan, Myanmar and China) are eligible for duty free allowance of Rs 6,000.
Whereas, a duty free allowance of Rs 35,000 can be availed by such passengers in case they are coming from other than these four nations.
As per rules, a tourist of foreign origin gets a duty free allowance of Rs 8,000. Indian passenger, who has been residing abroad for over one year, can get gold jewellery worth Rs 50,000 (for man) and Rs one lakh (for woman) without paying any import duty.
All passengers are also eligible to bring with them liquor or wine upto two litres, 200 numbers of cigarettes, upto 50 numbers of cigars or 250 gms of tobacco.
Passengers of 18 years and above age can also bring one laptop computer (note book computer) without payment of customs duty, the rules said.
Customs duty is leviable at the rate of 36.05 per cent (basic customs duty 35 per cent+education cess at the rate of three per cent) on the value of dutiable goods that is in excess of the duty free allowance.
Officials said the purpose behind having separate forms is to ensure quick and timely filtering of collected information about passengers and avoid duplication of data.
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