TIOL-DDT 210 · Tuesday, 27 September 2005 · story 1 of 2

Buy goods from Duty Free shops in Airports with Indian Rupee

The Indian Rupee has come of age and now even the Customs is prepared to accept the humble Indian Rupee. If you are going abroad for picking up those goodies within your baggage allowance and you have blown up all your money; there is still hope for you. You are allowed two bottles of your favourite liquor duty free when you return from that phoren jaunt. But you need not carry those bottles all the way from New York or Singapore. You can buy it at your destination airport in India. All the International Airports in India have these duty free shops from where you can buy all the goods you would otherwise buy from your foreign locations. The only problem is you are not allowed to pay in Indian Currency.

Now the Government has liberalised this condition. Payment is now allowed in Indian Currency subject to a maximum of Rs. 5000/- per passenger per visit. How are they going to keep track of this? As usual with any concession, there are a couple of conditions:-

(i) the duty free shops would sell goods to the Indian Nationals only against passport or other travel documents to ensure that one does not exceed this limit of Rs 5000/-( Five thousands only) by purchasing goods from different duty free shops at an international airport.

(ii) the duty free shop would maintain records of such sale against Indian currency which may be checked at random, in order to ensure that the facility is not abused or misused.

Again, how are they going to ensure that the facility is not misused or abused?

CBEC F. No. 495/7/2005-Cus.VI dated September 26, 2005