- CHAPTER - 4
CONCESSIONS FOR PASSENGERS
ARRIVING FROM INDIA
If for any reason, the goods in unaccompanied baggage are not dispatched to arrive within the period specified in sub-rule, (1) An Assistant Collector of Customs may allow such baggage if he is satisfied that it was dispatched at the earliest practicable time and is also within the overall limit of baggage allowance.
The provisions of this sub- chapter shall apply to the baggage of passengers
arriving from India.
24) Allowances admissible to India national:-
An Indian national may import, fre of customs- duty and other
taxes, the following goods on his person or in baggage, namely;-
Used articles of personal wearing apparel and articles in personal use for satisfying daily necessities of life;
Personal jewellery up to an aggregate value of fifteen US dollars in the case of male passenger and twenty-five US
Dollars in the case of a female passenger; one wrist watch;
One wrist watch;
One still camera;
One movie camera or video camera;
One pair of binoculars;
One portable typewriter.
One portable transistor or radio set;
Professional tools, instruments and apparatus usually carried in the course of passenger’s profession or calling;
Fifty cigars or hundred cigarettes or two hundred biddies or hundred grams tobacco;
Small quantity of perfume and medicine in reasonable quantity; and
Articles for personal use or for making gifts up to the aggregate value of one hundred US dollars. This allowance shall be halved on the second visit and shall not be admissible on the third or subsequent visit in a calendar year.
The article specified in
clause (e) of sub rule (1) shall not be allowed free of customs duty and taxes
unless the passenger gives an undertaking, in writing, to an officer of customs
not below the rank of Assistant collector or superintendent to re-export it out
of Pakistan at the time of his departure from Pakistan and on his failure to do
so shall be liable to pay the customs- duty livable thereon including the
penalty that may be imposed under any law or rules for the time being in force.
The passenger, after the examination of his baggage, shall declare the
article specified in clause (e) of sub rule (1) in a form to be supplied by the
article specified in clause (e) of sub rule (1), shall be produced by the
passenger at the time of his departure from Pakistan failing which the baggage
may not be cleared by the customs for export and the passenger may be made
liable to pay customs-duty and other taxes leviable thereon along with such
penalty as may be imposed under any law or
rules for the time being in force.
25) Allowances admissible to citizen of
Pakistan:- (1) Subject to sub rule (2) a citizen of Pakistan may import free of
customs duty and other taxes the following goods on his person or in his
Used articles of personal wearing apparel and articles in use for satisfying
daily necessities of life;
b) Fifty cigars and hundred cigarettes and two hundred bides or hundred
grams of tobacco;
c) Professional tools, instruments and apparatus usually carried in the
course of a passenger’s profession or calling; and
d) Article for personal use or for making gift up to the aggregate value
of one hundred US dollars, This allowance shall be halved
on the second visit and shall not be admissible on the third or subsequent visit in a calendar year.
sewing machines and electrical fans shall not be allowed under this rule.
Allowance admissible to children:-notwithstanding any thing contained in rule 24
and 25, a child up to eighteen years of age shall be treated as dependent on his
parents, whether travelling with them or independently, and shall be entitled to
import only the articles of personal wearing apparel or other articles in
personal use for satisfying daily necessities.
Unaccompanied baggage:- (1) Subject to sub-rule (2) bona fide unaccompanied
baggage arriving in Pakistan within seven days before or after the arrival of a
passenger may be allowed free of customs duty and other taxes subject to the
condition applicable to baggage in these rules in the officers of customs is
satisfied that the passenger could not bring the baggage in his company due to
reasons entirely beyond his control.
contents posted thanks to Central Board of Revenue
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