Concessions for tourists

Tourist means a person who is not normally resident of India who enters India for stay of not more than six months in the course of a 12 month period and has come for legitimate non-immigrant purposes such as touring, recreation, sport, health, family reasons, study, religious pilgrimages or business.

A tourist is entitled to the following exemptions from duty on baggage:-

1. Personal Effect i.e. articles required for satisfying daily necessities and travel souvenirs, eg clothes, toiletry articles, medicines, watches, etc. These articles must be for the personal use of the tourist and they must be re-exported when tourist leaves India for foreign destination unless they have been consumed in India.
2. Tourists of Indian origin, whether Indian citizens or not are entitled to General Free Allowance.
3. Foreign Tourists can bring articles upto Rs. 4,000 as gifts. However, tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan are not entitled to any exemption.