Exemption to foodstuffs and provisions, imported by foreigners.

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 135/66-Customs, dated 20th June, 1966, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts foodstuffs and provisions (excluding fruit products, alcohol and tobacco), when imported into India by a person residing in India, not being a citizen of India, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act:

Provided that -

(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year shall not exceed Rs.1,00,000; and

(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country.

Provided further that nothing contained in this notification shall apply after the 30th September, 2024.

amended by notification No. 45/92-Cus., dated 1-3-1992, Not. 43/2017 - Dated 30-6-2017