MANU/CUCR/0031/2016

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 31/2016-Customs

Date : 06.07.2016

Notification/ Circulars Referred : Notification no. FEMA 6 (R) / RB - 2015 dated 29th December 2015 MANU/RFEM/0037/2015;Circular no. 970 / 04 / 2013-Cx dated 23rd May 2013 MANU/EXCR/0008/2013;Notification 7/2013 C.E(NT) dated 23rd May 2013 MANU/EXNT/0014/2013

Citing Reference:
Notification no. FEMA 6 (R) / RB - 2015 dated 29th December 2015 MANU/RFEM/0037/2015  Referred

Circular no. 970 / 04 / 2013-Cx dated 23rd May 2013 MANU/EXCR/0008/2013  Referred

Notification 7/2013 C.E(NT) dated 23rd May 2013 MANU/EXNT/0014/2013  Referred

All Principal Chief Commissioners Customs,
All Principal Chief Commissioners of Customs & Central Excise,
All Chief Commissioners of Customs,
All Chief Commissioners of Customs & Central Excise,
All Directors General, Chief Departmental Representative,
All Principal Commissioners of Customs,
All Principal Commissioners of Customs & Central Excise,
All Commissioners of Customs,
All Commissioners of Customs & Central Excise.

Sale of goods at Duty Free Shops in Indian Currency

Sir / Madam,

Please refer to Circular No. 495 / 7 / 2005 - Cus VI dated 28th September 2005 regarding the ceiling in payments in Indian currency of Rs. 5000/- for purchases by passengers at duty free shops at International Airports.

2. RBI has vide Notification no. FEMA 6 (R) / RB - 2015 dated 29th December 2015 permitted export from and import into India of Indian currency up to an amount not exceeding Rs 25,000/- (Rupees twenty five thousand) per person. Any person resident in India is permitted to take outside India (other than to Nepal or Bhutan) or bring into India (other than from Nepal or Bhutan) currency notes up to an amount not exceeding Rs 25,000/-. Similarly, any person resident outside India, not being a citizen of Pakistan or Bangladesh, and visiting India, has also been allowed to take outside India or bring into India, Indian currency notes upto an amount not exceeding Rs 25,000/-.