Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visit during these six months shall be ignored if the duration on such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visit.

The duty at the rate of Rs.400/- per 10 gms. is paid by the passenger in convertible foreign currency. studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.

The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India. vi) The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Minerals and Metals Trading Corporation Ltd. subject to conditions (i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.