Concessions to a person on transferring his residence :

As per Rule 8, if a person transfers his residence in India, then he shall be allowed duty free clearance of articles, in addition to general free allowance allowed under Rule 3 and Rule 4, to the extent mentioned below:

(a )  Used personal and household articles , other than those listed in Annexure I OR Annexure II but including the articles listed in Annexure III ;and

(b ) Jewellery up to Rs. 50000 in case of gentleman and up to Rs. 100000 in case of lady passenger.