Rule 4. Passengers arriving from Nepal, Bhutan or Myanmar
An Indian resident or a foreigner residing in India or a tourist, not being an infant, arriving from Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, used personal effects, travel souvenirs and articles other than those mentioned in Annexure I upto the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided that where the passenger is an infant, only used personal effects shall be allowed duty free:
Provided further that where the passenger, is arriving by land, only used personal effects shall be allowed duty free.
Explanation- The free allowance of a passenger under this rule shall not be allowed to be pooled with the free allowance of any other passenger.
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