(1)

(a) All passengers of and above 10 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 upto a value of Rs. 45,000 if these are carried on the person or in the accompanied baggage of the passenger.

(b) All passengers of and above 10 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 upto a value of Rs. 17,500 if these are carried on the person or in the accompanied baggage of the passenger.

(c) All passengers up to 10 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 upto a value of Rs. 17,500 if these are carried on the person or in the accompanied baggage of the passenger.

(d) All passengers upto 10 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 upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger.