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 (1)   | 
 Articles allowed free of duty (2)   | 
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 (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.   | 
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 (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.   | 
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 (c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.   | 
 No. free allowance.  | 
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 (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.  |