Exemption to foodstuffs and provisions imported by foreigners- limit enhanced
As per Notification No. 207/89-Customs, dated the 17th July, 1989, 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 are exempted from Customs duty subject to a c.i.f value of Rs. 50,000/- per person per year. Now this limit is enhanced to Rs. 100,000/-.
Notification No. dated the 19th July, 2005