| (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. |