26th September,2005

F.No 495/7/2005-Cus.VI
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

SUB: Permission to Indian Nationals undertaking visit abroad to buy goods from duty free shops at International Airports at India in Indian Rupees- regarding-

The undersigned is directed to inform that presently Indian nationals undertaking visits abroad are not allowed  to buy goods from duty free shops  in the International airports in India against Indian currency. On the basis of request from several quarters, Department of Economic Affairs in consultation with the Reserve Bank of India has reviewed the policy in this regard.  It has been decided to allow Indian Nationals undertaking visit abroad to buy from duty free shops at International Airports at India in Indian Rupees goods worth Rupees 5000/=(Five thousand only) per passenger per  visit subject to following safeguard,-

(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.

3.      Wide publicity may please be given to the above decision by issuance of public notice.

4.       Difficulty , if any faced in implementation of the same may be brought to the notice of the Board immediately

Yours faithfully,
(Anupam Prakash)
Under Secretary to the Government of India,
Ph.23094182