SUB-CHAPTER 4 OF BAGGAGE RULES
Concessions for Passengers arriving from India

23. The provisions of this sub- chapter shall apply to the baggage of passengers arriving from India.

24. Allowances admissible to India national:-

(1) An Indian national may import, free of customs- duty and other taxes, the following goods on his person or in baggage, namely:

(a) Used articles of personal wearing apparel and articles in personal use for satisfying daily necessities of life;

(b) personal jewelry up to an aggregate value of fifteen US dollars in the case of male passenger and twenty-five US dollars in the case of a female passenger;

(c) one wrist watch;

(d) one still camera;

(e) one movie camera or video camera;

(f) one pair of binoculars;

(g) one portable tape recorder;

(h) one portable typewriter;

(i) one portable transistor or radio set;

(j) professional tools, instruments and apparatus usually carried in the course of passenger’s profession or calling;

(k) fifty cigars or hundred cigarettes or two hundred biddies or hundred grams tobacco;

(l) small quantity of perfume and medicine in reasonable quantity; and

(m) articles for personal use or for making gifts up to the aggregate value of one hundred US dollars. This allowance shall be halved on the second visit and shall not be admissible on the third or subsequent visit in a calendar year.

(2) The article specified in clause (e) of sub rule (1) shall not be allowed free of customs duty and taxes unless the passenger gives an undertaking, in writing, to an officer of customs not below the rank of Assistant Collector or Superintendent to re-export it out of Pakistan at the time of his departure from Pakistan and on his failure to do so shall be liable to pay the customs- duty levy able thereon including the penalty that may be imposed under any law or rules for the time being in force.

(3) The passenger, after the examination of his baggage, shall declare the article specified in clause (e) of sub rule (1) in a Form to be supplied by the Customs.

(4) The article specified in clause (e) of sub rule (1), shall be produced by the passenger at the time of his departure from Pakistan failing which the baggage may not be cleared by the customs for export and the passenger may be made liable to pay customs-duty and other taxes levy able thereon along with such penalty that may be imposed under any law or rules for the time being in force.

25. Allowances admissible to citizen of Pakistan:-

(1) Subject to sub rule (2) a citizen of Pakistan may import free of customs duty and other taxes the following goods on his person or in his baggage, namely:

(a) Used articles of personal wearing apparel and articles in use for satisfying daily necessities of life;

(b) fifty cigars and hundred cigarettes and two hundred biddes or hundred grams of tobacco;

(c) professional tools, instruments and apparatus usually carried in the course of a passenger’s profession or calling; and

(d) article for personal use or for making gift up to the aggregate value of one hundred US dollars. This allowance shall be halved on the second visit and shall not be admissible on the third or subsequent visit in a calendar year;

(2) Bicycles, sewing machines and electrical fans shall not be allowed under this rule.

26. Allowance admissible to children:-
Notwithstanding any thing contained in rule 24 and 25, a child up to eighteen years of age shall be treated as dependent on his parents, whether traveling with them or independently, and shall be entitled to import only the articles of personal wearing apparel or other articles in personal use for satisfying daily necessities.

27. Unaccompained baggage:

(1) Subject to sub-rule (2), bona fide unaccompanied baggage arriving in Pakistan within seven days before or after the arrival of a passenger may be allowed free of customs duty and other taxes subject to the condition applicable to baggage in this chapter if the officer of customs is satisfied that the passenger could not bring the baggage in his company due to reasons entirely beyond his control.

(2) If for any reason, the goods in unaccompanied baggage are not dispatched to arrive within the period specified in sub-rule (1), an Assistant Collector of Customs may allow such baggage if he is satisfied that it was dispatched at the earliest practicable time and is also within the overall limit of baggage allowance.