Customs & Baggage Rules
BAGGAGE RULES FOR RESIDENTS (OTHER THAN TOURISTS)
(These rules do not apply to persons coming from NEPAL or BHUTAN)
Indian Residents and Foreigners Residing in India
Duty-free concessions
Used articles of personal wear, excluding jewellery but including one
wrist watch, articles of personal use for taking care of the
daily necessities of life.
Besides the used personal effects, you are allowed free
allowance as under:
| Passengers of 12 years of age & above |
Passengers below 12 years of age |
| If coming from a country other than Sri Lanka or Maldives
or Nepal or Bhutan. |
Rs. 6000/- |
Rs. 1000/- |
| . |
| If coming from Sri Lanka or Maldives after stay abroad for -
|
| i) 3 days or less |
Rs. 2000/- |
Rs. 500/- |
| ii) more than 3 days |
Rs. 4000/- |
Rs. 1000/- |
Your free allowance will be as follows if you are travelling on an
air ticket which is free or has a concession of 75% or more of
the normal fare and returning to India after staying abroad for less
than 10 days:
| Passenger of 12 years of age or above
| Passenger of less than 12 years of age
|
| Rs.400/- per day
| Rs.100/- per day
|
Note: you are eligible for normal free allowance if your stay abroad is for 10 days or more.
Cigarettes, cigars, tobacco, alcoholic liquors
You may include in this duty free allowance the following:
- 200 cigarettes or 50 cigars or 250 gms. tobacco.
- Alcoholic liquor & wine upto 1 litre each
Items not allowed free of duty
- Firearms and cartridges of firearms exceeding 50 gms.
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
- Alcoholic liquor & wine in excess of one litre each.
- More than Rs.2000/- in value of a VCP/VCR.
- Any article that does not accompany you (i.e.unaccompanied baggage).
- Gold in any form other than ornaments.
- Silver in any form other than ornaments.
Pooling of Free Allowance
General free allowance of Rs.4000/-or Rs.1000/-as the
case may be cannot be pooled with any other passenger.
Clearance on payment of duty
Articles which exceed the duty-free allowance of Rs. 4000/- and
articles imported as unaccompanied baggage can be cleared on payment
of duty at the rate of 100% advalorem. However, articles mentiioned
at (1) to (3) above will attract higher duty. Separate rates of duty
have been fixed for gold and silver.
Calculation of duty
In case the value of one item exceeds the duty-free allowance, the
duty shall be calculated only on the excess of such amount.
In case of television sets, additional duty @ 20% is also chargeable.
Domestic pet
You can bring in domestic pets like dogs, cats, birds, etc. Import
of animals and birds is governed by strict health certificate
regulations. These are not set out here but your airline or travel
agent or our Embassy will tell you what particular Health Certificate
you need for your pet.
Concessions to Persons Engaged in Profession Abroad for Over Three Months
The following additional duty-free concessions are available to
persons engaged in profession abroad for over three months.
Household goods which are actually used by the passenger during his
stay abroad. These are specifically:
- Linen
- Utensils
- Tableware
- Kitchen appleances
- and an iron.
The total value of all these household goods should not
exceed Rs. 4500/-
Professioinal equipment
If you are a passenger engaged in your profession abroad for over
six months, you are allowed to import free of duty, such portable
equipments, instruments,apparatus and appliances as are ordinarily
required in your profession, up to value of Rs. 15,000/- (Rs. 7500/-
where stay is less than 6 months but more than 3 months).
Please note that this concession is available on items used by
carpenters, plumbers, welders,masons and the like and that this
concession shall not be available on items of common use such as
cameras, cassette recorders, dictaphones, typewriters, personal
computers and other similar items.
Concessions to Passengers Returning on Termination of Work and Stay Abroad of not less than One Year
If you are an Indian Passport holder and returning to India after a
period of not less than one year of stay abroad, you may import free
of duty your personal effects and household articles upto a value of
Rs. 30,000/-. This concession is available subject to the following
conditions:
- That you have been working abroad and are returning to India on
termination of such work after having stayed abroad for atleast
365 days during the two years immediately preceding the date of
arrival in India.
- You affirm by a declaration that the goods in question
have been in your or your family's possession and use abroad for a
minimum period of six months.
- The concession shall be allowed only once in every three years.
Items (whether used or new) not allowed free but at concessional
rate of duty of 25% adv. under the above category:
- Colour TV/Monochrome TV*
- VCR/VCP/VTR
- Washing machine
- Electrical/LPG Cooking Range (other than Electrical LPG
stoves with not more than two burners and without any extra attachment)
- Dish washers
- Music system
- Personal Computer
- Air-Conditioner
- Refrigerator
- Deep freezer
- Micro-wave oven
- Video camera or the combination of any such video camera with one
or more of the following goods,namely:-
(a) Television receiver
(b) Sound recording or reproduction apparatus
(c) Video reproducing apparatus.
- Word processing machine.
- Fax machine
Note:TV sets would also be leviable to additional duty.
Subject to the conditions that:-
- You affirm by a declaration that the goods have been in your
possession abroad or, the goods are purchased from a duty-free shop
after arrival but before clearance from Customs
- Not more than one unit of the above items is permissible.
The aggregate value of the above goods including usesd personal
effects and household goods allowed duty-free shall not exceed
Rs. 30,000/-
- The items brought as unaccompanied baggage were shipped or
despatched to India or arrived in India within the stipulated time
limit.
Items not allowed free or at concessional rate of duty under this
category:
- Firearms
- Cartridges of firearms exceeding 50
- Cigarettes exceeding 200 or cigars exceeding 50 or
tobacco exceeding 250 gms.
- Alcoholic liquors & wines in excess of 1 litre each
- Gold or silver in any form other than ornaments
JEWELLERY
A passenger who has been residing abroad for over one year is allowed
to bring jewellery, free of duty, worth Rs. 10,000/- in the case of a
male and Rs. 20,000/- in the case of a female.
What should you do when you leave India?
If you intend taking out with you articles
of high value such as a camera, video camera,video cassette recorder
or jewellery, be sure to ask the Customs Officer, at the time of your
departure, for an export certificate for such articles. He will
examine these and certify that they are beilng taken out of India by
you. Keep this certificate safe with you and when you return to India,
show the Certificate to the Customs Officer who will then
be able to pass these free of duty. The advantage of having
the Export Certificate is that the concessions you are entitled to,
when you return, are not affected.
Please take special care to obtain an Export Certificate in respect
of jewellery that you intend to take out to avoid any problem on your
return.
Baggage Rules For Tourist
These rules are not applicable to Tourists of Nepalese
& Bhutanes origin coming from these countries.
Who is a Tourist?
A tourist is a passenger:
- Who is not normally a resident in India
- Whose visit to India is for a stay of not more than six months; and
- The purpose of whose visit is
- Touring
- Recreation
- Sports
- Health
- family reasons
- Study
- Religious pilgrimage
- Business
Items allowed Duty-Free
Personal effects
All your personal effects like clothing and other articles new or
used which you reasonably require, excluding merchandise for
commercial purposes will be allowed free of duty. Personal effects
which are not consumed during your stay in India are required to be
taken back on leaving the country.
Travel Souvenirs
You can bring with you travel souvenirs upto a total value of
Rs. 600/- and these will be passed free of duty.
Gifts
A tourist of foreign origin visiting India for a stay of more than 24
hours, can bring articles except Electric Appliances
up to a value of Rs. 600/- (Rs. 4000/- for tourists of Indian origin)
free of duty, which are intended as gifts, or even for personal use.
Cigarettes, Cigars, Tobacco, Alcoholic Liquors
Tourists, whether of foreign or Indian origin, are allowed the
following items duty-free but within the free allowance:
- 200 cigarettes or 50 cigars or 250 gms. of tobacco
- Alcoholic liquor & wine upto 1 litre each.
Special concessions for Tourists of Indian origin to bring articles
on payment of duty
Tourists of Indian origin can also import items of personal and
house-hold effects for presentation as gifts and souvenirs to friends
and such articles which are in excess of the free allowance or which
cannot be cleared under free allowance can be cleared on payment of
duty. The details of rates of duty etc. can be seen at
Clearance on payment of duty
of Baggage Rules for Passengers (Other than Tourists).
Carrying of currency
You are not allowed to take out or bring into the country any Indian
currency, as export and import of Indian currency without permission
of the Reserve Bank of India, is prohibited.
Foreign currency (including traveller's cheques) in excess of
US$10,000/- or equivalent has to be declared before the Customs on
arrival.
Channels of clearance
There are two channels for Customs clearance:
- Green Channel for passengers not having any dutiable goods
- Red Channel for passengers having dutiable goods. You are advised
to report at the appropriate channel for Customs clearance.
Mishandled Baggage
In case your baggage has been lost or mishandled by the airlines,
please obtain a certificate to that effect from the airlines and get
it countersigned by Customs indicating specifically the unutilised
portion of free allowance.
Baggage Rules for Persons Transferring Residence
Duty-Free Imports
On a bonafide Transfer of Residence to India, you can import free
of Customs duty, your personal and household effects without
any limit but subject to the following conditions, namely:-
- You have been residing abroad for a minimum period of two years
immediately preceding the transfer of residence and are transferring
your residence to India for a minimum stay of one year;
- you affirm by a declaration that the goods have been in your or
your family's possession and use abroad for a minimum period of one
year.
PLEASE NOTE
These concessions are in addition to the duty free concessions
available to you as a non-tourist passenger.
You can also bring in your jewellery but the value of gold jewellery
should not exceed Rs. 10,000/- in the case of a male passenger and
Rs. 20,000/- in the case of a female passenger. However, these limits
will not apply to the jewellery in respect of which the Assistant
Collector of Customs is satisfied on the basis of the evidence
(Export Certificate) produced by you or a member of your family that
it had been taken out of India by the passenger or by a member of his
or her family.
Articles (whether used or new) not allowed free of duty
but at concessional rate of duty of 25% advalorem:
- Colour TV/Monochrome TV*
- VCR/VCP/VTR
- Washing machine
- Electrical/LPG Cooking Range (other than Electrical/LPG
Stoves with not more than two burners and without any extra attachment)
- Dish washer
- Music system
- Personal Computer
- Air-conditioner
- Refrigerator
- Deep freezer
- Micro-wave oven
- Video camera or the combination of any such video camera
with one or more of the following goods, namely:-
a) Television receiver;
b) Sound recording or reproducing apparatus;
c) Video reproducing apparatus;
- Word Processing machine.
- Fax machine.
*TV sets would also be leviable to additional duty.
Subject to the conditions that:
- Such person affirms by a declaration that the goods have been in
his possession abroad or the goods are purchased from the duty-free
shop by such person at the time of his arrival but before clearance
from Customs.
- Unaccompanied goods were shipped or despatched or arrived within
the prescribed time limits.
- Only one unit of each item per family is allowed.
- The person claiming this benefit affirms by declaration that no
other member of the family had availed, or would avail this benefit.
The term "family" includes all persons in the same house and forming
part of the same establishment.
- The aggregate value of such goods shall not exceed one lakh fifty
thousand rupees.
Articles not allowed under transfer of Residence
The transfer of residence concessions do not
include:-
- Motor vehicles
- Vessels
- Aircrafts
- Cinematograph films of 35 mm and above
- Alcoholic liquor or wine, cigarettes/cigars/tobacco, gold in any
form other than ornaments
- Silver in any form other than ornaments.
Application of Baggage Rules 1994 in respect of persons returning
from Nepal or Bhutan on Transfer of Residence
Baggage Rules, 1994 will apply to persons coming from Nepala/Bhutan
into India on transfer of residence. However, persons claiming thsese
concessions should bring in a certificate about their bonafide
transfer indicating that Transfer of Residence benefits are
applicable in their cases, from the authorised officer in the Indian
Embassy.
Clearance of Gold on Payment of Duty
- Who can import gold as baggage?
- Any passenger of Indian origin.
- Any passenger holding a valid passport issued under the Passport
Act, 1967.
- Conditions
- The weight of gold (including ornaments) should not exceed 5 kgs.
per passenger.
- Such passenger is coming to India after a period of not less than
six months of stay abroad. However, short visits 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. 220/- per 10 gms. is paid by
the passenger in convertible foreign currency.
- Ornaments 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.
- The passenger can also obtain the permitted quantity of gold
from Customs bonded warehouse of State Bank of India and Metal and
Mineral Corporation subject to conditions (1) and (3). 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.
Clearance of Silver on Payment of Duty
- Who can import silver as baggage?
- Any passenger of Indian origin.
- Any passenger holding a valid passport issued under the
Passport Act, 1967.
- Conditions
- The weight of silver (including ornaments) should not exceed the
quantity of 100 kgs. per passenger.
- Such passenger is coming to India after a period of not less than
six months of stay abroad. However, short visits during these six
months shall be ignored if the duration of such short visit 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. 500/- per kg. is paid by the passenger
in convertible foreign currency.
- Ornaments studded with stones and pearls will not be allowed to be
imported under the scheme.
- The passenger can either bring the silver himself at the time of
arrival or import the same within fifteen days of his arrival in
India.
- The passenger can also obtain the permitted quantity of silver
from Customs bonded warehouse of State Bank of India and Metal and
Mineral Trading Corporation subject to conditions (1) and (3).
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 silver from the Customs bonded warehouse
and pay the duty before clearance.
PLEASE NOTE:
The jewellery, which is in addition to the jewellery otherwise
allowed without payment of duty, only is liable to payment of duty
under the above-mentioned scheme for import of gold.
Import of Firearms
Import of one firearm is allowed to persons bringing their personal
and household effects under the Transfer of Residence. You can import
firearms subject to the following conditions:
- The firearm was in your possession abroad for a minimum period of
one year.
- The firearm shall not be transferred to any person in India during
your lifetime for consideration or otherwise.
Short Visits to India During Your Stay Abroad
For the purpose of Transfer of Residence Rules, shosrt visits if any,
made by you to India during the aforesaid period of two years are
ignored if the total duration of stay on these visits does not exceed
six months; and on sufficient cause being shown by you, the Collector
of Customs can condone the period of stay in India in excess of six
months.
Conditions of Shortfall in Period of Stay Abroad
For the purpose of Transfer of Residence Rules, shortfall upto a
period of two months in your stay abroad may be condoned by the
Assistant Collector of Customs, if he is satisfied that your early
return to India has been caused by your availing of the terminal leave
or a vacation or by any other special circumstances.
There is no scope for condoning any shortfall in stay abroad beyond a
period of two months.
Conditions for Leaving India when the Passenger has Availed of Concessions
Under Transfer of Residence Rules
A person who has availed of concessions under Transfer of Residence
Rules, is required to stay in India for at least one year from the
date of arrival in India. However, he can leave India for short
visits provided the Assistant Collector/Additional Collector of
Customs is satisfied about the duration of the short visit.
Shortfall upto a period of two months in a person's stay in India for
one year can be condoned by the Additional Collector of Customs or the
Deputy Collector of Customes on sufficient cause being shown for
his/her early departure from India. The Central Government has powers
to condone such shortfall in the period of stay in India in excess of
two months.
Clearance of Unaccompanied Baggage
The articles of baggage which you were using abroad and which you
could not bring with you, can be brought after your arrival.
You can clear this baggage at any of the international airports,
Customs ports and land Customs stations.
PLEASE NOTE
- If you are sending your baggage by sea, ensure that you make
arrangements to ship it to India within one month of your arrival in
India. If you are sending it by air, you should do so within a
fortnight of your arrival in India. The limit can be extended to
three months and two months respectively by the Assistant Collector
on being satisfied that the goods could not be shipped within the
aforesaid period inspite of the passenger having taken all steps for
the purpose. The time-limit can be further extended by the Collector.
- If you want to send your baggage before your arrival in India,
ensure that it is landed within two months prior to your arrival.
The time-limit of two months can be extended to four month by the
Assistant Collector and one year by the Collector if he is satisfied
that the passsenger was prevented from arriving in India within the
period of two months due to circumstances beyond his control such as
the sudden illness of the passenger or a member of the family, natural
calamity or disturbed conditions or disruption in transport or travel
arrangements in country concerned.
Revised on: January, 1995
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