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28) The provisions of this sub chapter shall apply to the baggage of pilgrims;


29) Duty free allowance:- A pilgrim may import the following goods on his person his baggage without payment of customs-duty and other taxes, namely; 

        a) Personal allowances; and

         b) Goods (Tabarrakat) of the value not exceeding one hundred US dollars;

30) Dutiable allowance:- A pilgrim may on payment of customs duty and other taxes import articles of personal, professional or household effects, whether used or not, acquired abroad, subject to the conditions that aggregate value of such articles does not exceed one hundred US dollars.   

31) Allowances admissible to children:- No allowance shall be admissible to dependent children with their parents except articles of wearing apparel, toys in reasonable quantity and provisions such as tinned milk.  

32) Unaccompanied baggage:-

  1. Where a pilgrim on his arrival in Pakistan makes a declaration in the requisite form obtainable from an officer of customs that the unaccompanied baggage which is to follow or has preceded him the concessions and exemption in the foregoing rules in respect of goods in the accompanied baggage shall also apply to such goods in the said unaccompanied baggage, if they are dispatched within sixty days of the embarkation of Pakistan of the pilgrim; provided that the overall limits of concessions and exemption laid down in these rules are not exceeded;         

  2. If  for any reason the baggage referred in sub rule (1) is not dispatched within the period specified in that sub rule, the officers of customs may grant the said exemption in respect of the goods in such baggage if he satisfied that they were dispatched at the earliest practicable date.

contents posted thanks to Central Board of Revenue

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