Duty Free Allowance for Children Raised to Rs. 15,000 from Rs. 6,000

[Ref: Customs Notification 37(NT) dated 23 April 2012]

In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Baggage Rules, 1998, namely:-

1. (1) These rules may be called the Baggage (Second Amendment) Rules, 2012

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Baggage Rules, 1988, in Appendix A, in condition (2), against item number (c) in column (1), for “Rs. 6,000”, “Rs. 15,000” shall be substituted.