Additional allowance for used personal effects and household articles in respect of certain categories of passengers
A resident, who has been working abroad and is returning to India on termination of such work after having stayed abroad for at least three hundred and sixty five days during the two years immediately preceding the date of his arrival in India, shall be allowed to import free of duty his personal effects and household articles up to an aggregate value of thirty thousand rupees which have been in his or his family's possession and use abroad for a minimum period of six months subject to the condition that such passenger affirms by declaration before the proper officer such possession and use :
Provided that -
(a) articles, listed under Appendices A and B to these rules, shall not be allowed to be imported free of duty under this rule;
(b) such a passenger shall be allowed to avail himself of these benefits only once in every three years.
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