Articles that are allowed free of duty under Baggage Rules, 1988 to resident Indian or foreigner residing in India returning from   Nepal, Bhutan ,China and Myanmar other than by Land Route or from other countries by specified land route in Annexure IV :

As per Rule -4  in this case the following articles shall be allowed free of duty in the baggage-

(a ) Personal effects : Used personal effects ,excluding jewellery, required for satisfying daily necessities of life, and

(b ) Other Articles : Articles other than those mentioned in Annexure I carried on the person or in the accompanied baggage of the passenger who stayed abroad for more than 3 days , up to a value mentioned below-

Age of Passenger	Value up to which articles allowed duty -free
Up to 10 years	Rs.1500
10 years or above	Rs.6000

 

Notes-: The  free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger like a Husband and his wife will be separately allowed the general free allowance.