Subject to other conditions laid down in these rules, the personal effects of a tourist shall be allowed to be imported temporarily free of duty :
Provided that, -
(a) they are for the personal use of the tourist;
(b) they are carried on the person or in the baggage accompanying the tourist;
(c) there is no reason to fear abuse; and
(d) these personal effects, other than those consumed during his stay, are re-exported by the tourist on his leaving India for a foreign destination.
Explanation. - The expression personal effects means all clothing’s and other articles, new or used, which a tourist may personally and reasonably require taking into account all the circumstances of his visit but excluding all merchandise imported for commercial purposes.
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