(i) 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. 6,000 if these are carried on the person or in the accompanied baggage of the passenger.

(ii) Passengers upto 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. 1500 if these are carried on the person or in the accompanied baggage of the passenger.