General information on "Baggage"
For any tour or travel one has to carry his personal belongings of immediate use. The items such carried are termed as baggage. Here we are concerned with the baggage you carry when you travel from and to India. One should have the freedom to carry his personal belongings of immediate use while travelling internationally as in the case of domestic travels. The Government of India has also ensured this freedom. The Government is also concerned about the commercial and economic stability and growth of the country. Certain rules and regulations have been prescribed to control and restrict the commercial and economic activates of individuals as well as various agencies. Naturally, the Movement has to take care to see that the international passengers do not misuse the freedom given to them to carry their genuine baggage by causing injury to the commercial and economic interests of the nation at large.Therefore the bringing in (import) and taking out (export)) of the personal baggage has been subjected to the provisions of the laws controlling and restricting the commercial and economic activities.
Let us examine the "Commercial law of the country as applicable to the Baggage". The imports and exports of goods into and out of India are subject to the provisions of the Foreign Trade (Development) and Regulation Act 1992. According to this Act one has to take an import license or an export license, as the case may be, for importing and exporting "goods" wherever so prescribed. Passengers 'baggage is also"goods" and naturally the import and export control requirements are to be complied with by the passengers. However, the Imports (Control) Order, 1955, exempts the import of genuine baggage of passengers from the operation of the provisions of the Foreign Trade (Development) and Regulation Act 1992, provided the goods contained in the baggage are covered by the Baggage Rules [Ref.: sub clause (g) of clause 1 1 of the Imports (Control Order), 1955. In the same manner, the Exports (Control) Order 1977 exempts the export of genuine baggage [Ref.: sub clauses (d) of clause 15 of the Exports (Control) Order, 1977 In Short, it may be understood that complying with the provisions of the Baggage Rules amount to enjoying a general license for the Import /export of genuine (bona fide) baggage. Please note that the exemptions mentioned above are only from the Import and export restrictions, i.e. commercial restrictions. Exemptions from the restrictions imposed for controlling the economic activities of the nation are different. Let us see that now.The collection of revenue for the Government on the goods imported in to and exported out of the country is the primary function of the Customs Department. In addition, the Customs Department has been entrusted with the enforcement of a number of other Government regulations affecting foreign trade like implernentation of import and export control regulations, movement of arms and ammunition, plants, drugs and printed matter.Customs duty is leviable on all goods imported into or exported from India. (Section 1 2 of the Customs Act 1962). The rate of duty applicable for each item is specified under the Customs Tariff Act 1975. However, certain categories of goods are exempted from the levy of customs duty. Bona fide baggage is one such category. This exemption is given under section 79 of the Customs Act 1962. The rules so made are known as the Baggage Rules.
The term"Baggage" is defined in the Customs Act: as "Baggage includes unaccompanied baggage but doesn't include motor vehicles". [Section 2(3).
A Passenger is required to comply with certain provisions of the Customs law. The owner of any baggage shall, for the purpose of clearing it make a declaration of its contents to the customs officer (Section 77). The rate of duty and tariff valuation, (means, the value of goods fixed by the Government), if any, applicable to baggage shall be the rate and valuation in force on the date, on which a declaration is made in respect of such baggage under section 77 (Section ((78).The value limits indicated in the Baggage Rules about value is arrived at as per the provisions of Section 14 of the Customs Act 1962. For easy understanding it may be said that it is CIF value. CIF means cost insurance and freight. In other words, in respect of the goods personally brought by the passengers it means approximately the retail price of the goods paid abroad.
BAGGAGE CLEARANCE-CHANNELS & PROCEDURES -
The baggage clearance at the major International Airports have been simplified. There are two channels for clearance.
(i) Green channel - Not having any dutiable
(ii) Red channel - Having dutiable goods.
On arrival in the baggage hall passenger who does not have any dutiable goods in his/her baggage can orally declare to the customs officer manning "Green Channel' in all major airports and walk through.
Passengers carrying dutiable goods should pass through the "Red Channel". No written declaration is needed and oral declaration is acceptable at red channels also. Non-declaration & wrong declaration of the dutiable goods may attract confiscation/fine/penalty. Serious offence like atternpt to smuggle Gold without declaration may lead to Arrest & Prosecution before the Court of law.
BAGGAGE RULES APPLICABLE FOR NORMAL PASSENGER OTHER THAN A TOURIST
THESE RULES DO NOT APPLY TO PERSONS COMING FROM NEPAL, BHUTAN, BURMA & CHINA.
INDIAN RESIDENTS OR FOREIGNERS RESIDING
IN INDIA
(a)Duty exemption for personal wear
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.
(b)Free allowances for cigarettes, cigars, tobacco, alcoholic liquors
You may include in this duty free allowance the following:
1) 200 cigarettes or 50 cigars or 250 gms tobacco.
2) Alcoholic liquor & wines upto 1 litter each.
(c)Items not eligible for free allowance
i) Firearms and cartridges of firearms exceeding 50
ii) Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms;
iii) Alcoholic liquor & wines in excess of one litter each.
iv) Any article that does not accompany you (i.e. unaccompanied baggage).
v) Gold in any form other than ornaments.
vi) Silver in any form other than ornaments.
(d)Free allowances limit for baggage
Appendix A (See rule 3)
| (1) | Articles allowed free of duty (2) |
| (a) All passengers of and above 12 years
of age and returning after stay abroad of
|
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex-1upto a value of Rs. 12,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| (b) All passengers of and above 12 years
of age and returning after stay abroad of three days or less. |
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in Annex-1up
to a value of Rs. 6,000 if these are carried on the person or in the
accompanied baggage of the passenger. |
|
| (c) All passengers unto 12 years of age
and returning after stay abroad of more than three days. |
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex-1 upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| (d) All passengers upto 12 years of age
and returning after stay abroad of three days or less. |
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in Annex-1
upto a value of Rs 1,500 if these are carried on the person or in the accompanied baggage of the passenger. |
Note:Used personal effects,excluding Jewellery required for satisfying daily necessities of life is free
Appendix B (See rule 4)
| (1) | Articles allowed free of duty (2) |
| (i) Passengers of and above 12 years of age
and returning after stay abroad of more than three days. |
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in Annex-1
upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| (ii) Passengers upto 12 years of age and
returning after stay abroad of more than three days. |
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in Annex-1
upto a value of Rs. 750 if these are carried on the person or in the accompanied baggage of the passenger. |
General free allowance of Rs.12,000/- or Rs.6,000/-
as the case may be cannot be pooled with any other passenger.
(f)Rate of duty on items in excess of Free allowance limit
(a) Cigarettes -165%+ 4% on Th. Value of the Cigarette and 165% duty on it.
((b) Liquor- 230% + 4% on the value of the liquor and 230% Duty on it
(c) Any other items-61.5%
when the value of any one article exceeds the duty free allowance admissible to such passenger or member the amount of duty shall be calculated only on the value in excess of the duty free allowance so admissible to the extent not availed by such passenger or member for clearing any other articles of baggage.
This rate is not applicable for
(a) Fire arms
(b) Catridge for Firearms exceeding 50 Nos.
(c) Cigarettes,Cigars or Tobacco in excess of free allowance
(c) any "Goods" imported through Courier
(g)Free allowance on jewellery
Male : Rs. 10,000/- in value
Female: Rs. 20,000/- in value
For eligibility a person should stay abroad at least one year
(h)calculation of duty and clearance of the passenger
Articles which exceed the duty-free allowance of Rs.12,000/- and articles
imported as unaccompanied baggage can be cleared on payment of duty at
the rate of 61.5% ad valorem. However, articles mentioned at (i) to (iii)
above will attract higher duty. Separate rates of duty have been fixed
for gold and silver.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 is also chargeable.
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.
CONCESSION TO PROFESSIONALS WORKED ABROAD OVER THREE MONTHS
The following additional duty-free concessions are available to persons engaged in profession abroad for over three months.
(1)Exemption to household goods actually used abroad
These are specifically Linen; Utensils; Tableware; Kitchen appliances; and an Iron.
The total value of all these household goods should not exceed Rs.6,000/-
(2)Exemption for Professional equipments
A passenger engaged in his profession abroad for over six months, is allowed to import free of duty, such portable equipments, instructions, apparatus and appliances as are ordinarily required in your profession, up to value of Rs.20,000/-(Rs.10,000-/ where stay is less than 6 months but more than 3 months).
This concession is available on items used by carpenters, plumbers, welders, masons and under these concession they can import the portable equipments they were using abroad.
The professional equipment shall not include items of common use such as cameras, cassette recorders, dictaphones, typewriters, personal computers and other similar items.
CLEARANCE OF GOLD ON PAYMENT OF DUTY
Jewellery which is in addition to the duty free jewellery otherwise allowed without payment of duty only is liable to payment of duty
(a)Who can import Gold as Baggage
(a) Any passenger of Indian origin or
(b) Any Passenger holding a valid passport issued under the Passport Act 1967
.
The passenger should have stayed 6 months abroad
Short visits if any during this 6 months is ignored if the duration
on 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.
(c)Rate of duty and other conditions
(i) The duty at the rate of Rs.400 per 10 gm should be paid by the passenger in convertible Foreign currency
(ii) The weight of Gold (including ornaments) should not exceed 10 Kg per passenger
(iii) The gold is carried by the eligible passenger at the time of his arrival in India or is imported by him within 15 days of his arrival in India
(iv) The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation 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. Customs bonded warehouse and pay the he passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation 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 duty before clearance.
CLEARANCE OF SILVER ON PAYMENT OF DUTY
(a) Any Passenger of Indian Origin or
(b) Any passenger holding a valid passport issued under the Passport Act 1967.
The passenger should have stayed 6 months abroad
Short visits if any during this 6 months is ignored if the duration
on 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.
(c)Rate of duty and other conditions
(i) The duty at the rate of Rs.500 per Kilogram should be paid by the passenger in convertible Foreign currency
(ii) The quantity of Silver should not exceed 100 Kilogram per passenger
(iii) The Silver is carried by the eligible passenger at the time of his arrival in India or is imported by him within 15 days of his arrival in India
(iv) 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 (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 silver
from the Customs bonded warehouse and pay the duty before clearance. Customs
bonded warehouse and pay the he 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 (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 silver from the duty before clearance.
The import of Indian Currency in to India is prohibited. However the
Reserve Bank of India has permitted import by
any person currency notes other than
notes of above Rs.100/- and from other countries by
indian travellers currency notes of Government of India and
Reserve bank of India notes up to an amount not
exceeding Rs.1000/- per resident Indian provided the amount
sough to be brought to India had earlier been
taken out while proceeding abroad on a temporary visit
As far as foreign exchange is concerned any person can bring in to India
from a place outside India foreign exchange without any limit.Reserve Bank
has granted general permission to any person to bring foreign currency
into India from any place outside India without limit, provided he declares
to Customs authorities on arrival the particulars of all such foreign
currency brought in by him on the Currency Declaration Form (CDF).
However, if the aggregate value
of foreign currency brought in by him in the form of currency notes, bank
notes or travellers cheques does not exceed U.S.$ 10,000 or its equivalent,
and/or the value of foreign currency notes does not exceed U.S.$ 2500 or
its equivalent, CDF is not required to be completed.
(b) Job abroad for minimum one year.
(c) Returning on termination of job. * Cancellation of visa on the Passport is an acceptable proof.
(d) Total period of stay abroad should not be less than 365 days during the two years immediately preceding the date of arrival in India.
(e) A declaration is filed affirming that the goods in question have been in his or his family's possession and use abroad for a minimum period of six months.
((f) This concession is allowed once in 3 years only.
( g) Concessions not available to those who were merely on training aborad.Government officials on training abroad will be entitled to this concession.
(((h)The items brought as unaccompanied baggage were shipped or despatched to India or arrived in India within the stipulated time limit.
(((i)These Concessions are in addition to the duty free concessions available as a non tourist passenger.
(((h)The following items whether New /Old, Used / Unused will not be cleared free of Duty.A concessional rate of duty at the rate of 35.2% ad valorem will be attracted on these items.
(((i)Not more than one unit
of the above items is permissible.
The aggregate value of the above goods
including used personal effects and household goods allowed duty-free shall
not exceed Rs.30,000/-
1. Colour
TV/Monochrome TV
2. VCR/VCP/VTR
3. Washing machine
4. Electrical/LPG Cooking Range (other than Electrical/LPG Stoves with not more than two burners and without any extra attachment)
5. Dish Washer
6. Music system
7. Personal Computer
8. Air-conditioner
9. Refrigerator
10. Deep freezer
11. Micro-wave oven
12. 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;
13. Word Processing machine.
14. Fax machine.
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 male and Rs.20,000/- in the case of a female.
CONCESSIONS UNDER TRANSFER OF RESIDENCE (TR) RULES
(a)Who
is eligible for TR concession
On a bona fide transfer of residence personal and household effects can be imported free of customs duty without any limit but subject to the following conditions:
(a) Continuous stay abroad for a minimum period of Two years immediately preceding the transfer of residence and the present transfer is for a minimum stay of one year.
*Shortfall up to Two months of stay abroad can be condoned by the Assistant Commissioner of Customs,on satisfaction that the early return had been caused by the availment of terminal leave or vacation or by any other special circumstances.
*Shortvisitsto India during the preceding Two years shall be ignored if the total period of stay in India does not exceed Six months.
(((b)Filing of a declaration affirming that the goods have been inhis or his family's possession and use abroad for a minimum period of One yearor the goods have been purchased from the duty-free shop by him at the time of his arrival but before clearance from Customs.
(c) Filing of a declaration affirming that no other member of his family had availed or would avail the TR benefit.
*The term "family"includes all persons in the same house and forming part of the same establishment.
(c) The unaccompanied goods were shipped or despatched or arrived within the prescribed time limits.
*The unaccompanied baggage should be shipped within 30 daysor despatched by Airwithin 15 days of the arrival of the passenger claiming TR.
*If the Assistant Commissioner is satisfied that despite having taken all reasonable steps for the purpose the passenger could not ship or despatch his bona fide unaccompanied baggage,he can extend the stipulated time limit of 30 days in the case of shipment to 90 days and the 15 days in the case of Air despatch to 60 days.
* The Customs Commissioner can can extend the time limit for shipment or Air despatch to any further time.
*Bonafide unaccompanied baggage of the passenger landed at any Customs station within 2 months before his arrival can be regularized through the extension of the period up to 4 monthsfor the reasons recorded in writing by
--An Assistant Commissioner of Customs, if he satisfied that the passenger was prevented from arriving India within the aforesaid 2 months due to circumstances beyond his control like,
- illness of the passenger or a member of his family
-or natural calamities,,disturbed conditions,
disruption of the transport
or the travel arrangements in the country or countries
Or One year by the Customs Commissioner.
(c) The following articles whether New / Old, Used / Unused will not be cleared Free of Duty.A Concessional Duty at the Rate of 35.2% will be charged for these items and only One unit of each item per family will be allowed.
* The aggregate value of such goods shall not exceed one lakh fifty thousand rupees(1.5 Lakhs).
1.Colour TV/Monochrome TV(Television of any size one unit allowed )
2. VCR/VCP/VTR (Either VCR or VCP old or brand new one unit only allowed)
3. Washing machine.(Old or New one unit is allowed )
4. Electrical/LPG Cooking Range (Other than Electrical LPG stoves with not more than two burners and without any extra attachment)(Cooking range one unit allowed. LPG gas stove with not more than two burners can be brought seperately which will not attract 35.2% duty)
5. Dish Washers(One unit only allowed)
6. Music System(One unit of large music system allowed. Radio cassette recorder or ordinary cassette player can be brought seperately which will not attract this 32.5%duty)
7. Personal Computer (Any configuration Pentium I II or III with multimedia,in-built modem,and any software can be brought but only on unit allowed
8. Air-Conditioner(Either Window type or Split Air conditioner only one unit allowed)
9. Refrigerator (Any capacity and any Brand on unit allowed)
10. Deep freezer(Any Capacity for domestic use one unit permitted)
11. Micro-wave oven(Any brand and any capacity with Convection(ie for baking) as well as microwave,only one unit permitted)
12. 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.(This includes any latest Video camera including Digital Video camera)
13. Word processing machine.
14. Fax
machine
Articles which will not get TR concession
Motor vehicles
Vessels
Aircrafts
Cinematograph films of 35mm 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 Rule 1994 in respect of persons returning From Nepal or Bhutan on Transfer of residence.
Baggage Rules, 1994 will apply to persons coming from Nepal/Bhutan into India on transfer of residence. However, persons claiming these concessions should bring in a certificate about their bonfire transfer indicating that Transfer of Residence benefits are applicable in their cases, from the authorized officer in the Indian Embassy.
Import of Jewellery under TR Rules
The Import of Jewellery not exceeding Rs.10,000/- in value the case of a male passenger and Rs.20,000/- in the case of a female passenger is also permitted under these rules. This limits will not apply for the jewellery if the Assistant Commissioner of Customs is satisfied that the jewellery had been taken out of India by the passenger or a member of his family on an earlier occasion .For availing this benefit The Assistant Commissioner in charge of the Airport should be approached and the Export Certificate obtained at the time of export of jewellery should be produced before him to avail this benefit.
Import
of Revolvers pistols and Bullets under TR facility
Import of one firearm is allowed to persons bringing their personal and household effects under Transfer of Residence. You can import firearms subject to the following conditions:
(i) The firearm was in your possession abroad for a minimum period of one year.
(ii) The firearm shall not be transferred to any person in India during your lifetime for consideration or otherwise.
Conditions
for going back or leaving India for Tour or business visit after availing
of TR cocession
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 al in India. However, he can leave India for short visits provided the Assistant Commissioner/Additional Commissioner 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 on e year can be condoned by the Additional Commissioner of Customs or the Deputy Commissioner of Customs 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.
PLEASE NOTE
All these concessions under the TR rules are in addition to the duty free concessions available to you as a non tourist passenger at the time of arrival at the Airport of landing.Free allowances admissible at the Airport cannot be availed at the time of clearance of your unaccompanied baggage.
A tourist is a passenger
a) who is not normally a resident in India;
b) whose visit to India is for a stay of not more than six months; and
c) the purpose of whose visit is;
Touring; Recreation; Sports; Health; Family reasons; Study; Religious pilgrimage; or Business;
Baggage items allowed free of duty
Personal Effects
All the personal effects like clothing and other articles new or used which a person reasonablyrequire, excluding merchandise for commercial purposes will be allowed free of duty. Personal effects which are not consumed during the stay in India are required to be taken back on leaving the country.
Travel Souvenirs
A tourist can bring travel souvenirs upto a total value of Rs.2,000/- 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 specified items at Appendix A up to a value of Rs.750/- (Rs.6,000/- for tourists of Indian origin) free of duty, which are intended as gifts, or even for his 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:
a) 200 cigarettes or 50 cigars or 250 gms, of tobacco; b) 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 household
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 under Baggage Rules for
Residents (Other than Tourists).
Tourists 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.
Declaration of Foreign Exchange/Currency is required to be made before the Custom Officer in the following cases.
i) Where the value of Foreign Currency notes exceeds US $2500/- or equivalent.
ii) Where the aggregate value of Foreign Exchange including (i) above exceeds US $10,000/- or its equivalent.
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 the free allowance.
.F. (D.R.) Notification No. 30/98-Customs(N.T.), dated 2-6-1998, as amended]
In exercise of the powers conferred by section 79 of the Customs Act,
1962 (52 of 1962), and in supersession of the Baggage Rules, 1994, except
as respects things done or omitted to be done before such supersession,
the Central Government hereby makes the following rules, namely:-
1. Short title and commencement. -
(i) These rules may be called the Baggage Rules, 1998.
(ii) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions.- In these rules, unless the context otherwise requires,-
(i) “appendix” means an Appendix to these rules;
(ii) “resident” means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;
((iii)“tourist” means a person
not normally resident in India, who enters India for a stay of not
more than six months in the course of any twelve
months period for legitimate non-immigrant purposes,
such as touring , recreation, sports, health, family reasons, study, religious
pilgrimage or business;
(iv) “family” includes all
persons who are residing in the same house and form part of the same
domestic establishment;
(v) “professional equipment”
means such portable equipments, instruments, apparatus
and
appliances as are required in his profession, by a carpenter, a plumber,
a welder, a mason, and the like and shall not include items of common use
such as cameras, cassette recorders, dictaphones, personal
computers, typewriters, and other similar articles.
3. Passengers returning from countries other than Nepal, Bhutan, Myanmar or China.- An Indian resident or a foreigner residing in India , returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A.
4. Passengers returning from Nepal,Bhutan, Myanmar or China.-
An Indian resident or a
foreigner residing in India , returning from Nepal, Bhutan, Myanmar
or China, other than by land route, shall be allowed clearance free of
duty articles in his bona fide baggage to the extent mentioned in column
(2) of Appendix B.
5. Professionals returning to India.- An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (2) of Appendix C.
6. Jewellery.- A passenger returning to India shall be allowed
clearance free of duty jewellery in
his bona fide baggage to the extent mentioned in column (2) of Appendix
D.
7. Tourists.- A tourist arriving in India shall be allowed clearance
free of duty articles in his
bona fide baggage to the extent mentioned in column (2) of Appendix
E.
8.Transfer of residence.-
(1) A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F, subject to the conditions, if any, mentioned in the corresponding entry in column (2) of the said Appendix.
(2) The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.
9. Provisions regarding unaccompanied baggage.-
(1) Provisions of these Rules are also extended to unaccompanied baggage except where they have been specifically excluded.
(2) The unaccompanied baggage had been in the possession abroad of the passenger and is despatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs may allow.
(3) The unaccompanied baggage may land in India upto 2 months before the arrival of the passenger or within such period, not exceeding one year, as the Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger.
10. Application of these Rules to members of the crew.- The provisions
of these Rules shall
apply in respect of members of the crew engaged in a foreign going
vessel for importation of their baggage at the time of final pay off on
termination of their engagement.
CHAPTER II
CONCESSIONS TO RESIDENTS
3. Chapter to apply to residents. - Except as otherwise provided in these rules, the provisions of this Chapter shall not apply to any person except residents who arrive from any country other than Nepal, Bhutan, Burma, or China:
Provided that the provisions of rule 4 and rule 5 shall also apply to foreign citizens (other than citizens of Nepal or Bhutan) who are residing in India.
4. Used personal effects. - The used articles of personal wear excluding jewellery but including not more than one wrist watch xxx and articles in personal use of passengers for satisfying daily necessities of life may be passed free of duty.
5. General free allowance - In addition to the articles specified in rule 4, a passenger of and above the age of twelve years, may also be allowed to import free of duty articles -
(i) in the case of passengers arriving from Maldives and Sri Lanka -
(a) upto a value of three thousand rupees in case the period of stay outside India does not exceed three days;
(b) upto a value of six thousand rupees in case the period of such stay exceeds three days; and
(ii) upto a value of rupees six thousand rupees in case of a passenger arriving from a country other than Sri Lanka or Maldives :
Provided that -
(a) the proper officer is satisfied that such articles are for the use of the passenger or his family or for making gifts or souvenirs;
(b) a passenger below twelve years of age shall be eligible to import free of duty articles upto twenty five per cent of the value limits prescribed in this rule;
(c) nothing contained in this rule shall apply to any unaccompanied baggage or to the articles listed under Appendix A to these rules.
Explanation. - The general free allowance allowed under this rule shall not be allowed to be pooled with the general free allowance of any other passenger for the purposes of clearance of any dutiable article.
6. Additional allowance for used household articles. - In the case of a passenger who was engaged in his profession abroad for over three months, articles used for running his household, such a linen, utensils, tableware, kitchen appliances and iron, upto an aggregate value of six thousand rupees may be imported free of duty.
7. Allowance for professional equipment - A passenger who was engaged in his profession abroad for over three months may be allowed to import free of duty his professional equipment up to a value of ten thousand rupees :
Provided that where such passenger was engaged in his profession abroad for over six months, he allowed to import his professional equipment, free of duty, up to a value of twenty thousand rupees.
8. Additional allowance for used personal effects and household articles in respect of certain categories of passengers. - A resident, who has been working abroad and is returning to India on termination of such work after having stayed abroad for at least three hundred and sixty five days during the two years immediately preceding the date of his arrival in India, shall be allowed to import free of duty his personal effects and household articles up to an aggregate value of thirty thousand rupees which have been in his or his family's possession and use abroad for a minimum period of six months subject to the condition that such passenger affirms by declaration before the proper officer such possession and use:
Provided that -
(a) articles, listed under Appendices A and B to these rules, shall not be allowed to be imported free of duty under this rule;
(b) such a passenger shall be allowed to avail himself of these benefits only once in every three years.
9. Jewellery. - A passenger who has been residing abroad for
over one year and is returning to India may be allowed to import, free
of duty, jewellery in his use up to an aggregate value of ten thousand
rupees in the case of a male passenger and twenty thousand rupees in the
case of a female passenger.
CHAPTER III
CONCESSIONS FOR TOURISTS
10. Chapter to apply to tourists. - The provisions of this Chapter shall apply to tourists other than tourists of Nepalese origin arriving from Nepal and tourists of Bhutanese origin arriving from Bhutan.
11. Exemption from duty for personal effects imported temporarily. - Subject to other conditions laid down in these rules, the personal effects of a tourist shall be allowed to be imported temporarily free of duty :
Provided that, -
(a) they are for the personal use of the tourist;
(b) they are carried on the person or in the baggage accompanying the tourist;
(c) there is no reason to fear abuse; and
(d) these personal effects, other than those consumed during his stay, are re-exported by the tourist on his leaving India for a foreign destination.
Explanation. - the expression “personal effects” means all clothings and other articles, new or used, which a tourist may personally and reasonably require taking into account all the circumstances of his visit but excluding all merchandise for commercial purposes. BACK TO HOME
12. Exemption from duty for travel souvenirs imported temporarily. - In addition to the articles specified in rule 11, a tourist may also be allowed to import temporarily free of duty, travel souvenirs for a total value not exceeding two thousand rupees :
Provided that-
(a) such souvenirs are carried on the person or in the baggage accompanying the tourists;
(b) they are not intended for commercial purposes; and
(c) they are re-exported by the tourist on his leaving India for a foreign destination.
13. Exemption from duty on gifts imported by tourist of foreign origin. - In addition to articles allowed under rule 12 above, a tourist of foreign origin staying in India for more than twenty four hours may also be allowed to import free of duty, at the discretion of the proper officer, articles other than those mentioned in Appendix A to these rules up to a value seven hundred and fifty rupees if these are intended for personal use or for making gifts.
14. Exemption from duty on gifts imported by tourist of Indian origin. - Tourists of Indian origin, who are normally residents abroad and are staying in India for more than twenty four hours, may be allowed to import free of duty, at the discretion of the proper officer, articles intended to be given away as gifts :
Provided that the articles such as are allowed to residents under rule 5 :
Provided further that all the conditions and limitations mentioned in
rule 5 are satisfied.
CHAPTER IV
CONCESSIONS FOR PERSONS TRANSFERRING THEIR RESIDENCE
15. Eligibility. - The concessions under this chapter may be availed by a person who has been residing abroad for a minimum period of two years, immediately preceding the date of his arrival, and who is transferring his residence to India for a minimum stay of one year :
Provided that -
(a) shortfall up to a period of two months in a person's stay may be condoned by the Assistant Commissioner of Customs, if he is satisfied that the person's early return to India had been caused by his availing the terminal leave or a vacation or by any other special circumstances;
(b) short visits, if any, made by the person concerned to India during the aforesaid period of two years shall be ignored if the total duration of stay on these visits does not exceed six months :
Provided that on sufficient cause being shown by the person concerned, the Commissioner of Customs may condone the period of stay in India in excess of six months;
(c) the shortfall up to a period of two months in a person's stay in India for a period of one year after availing these benefice may be condoned by the Additional Commissioner of Customs or the Deputy Commissioner of Customs on sufficient cause for his early departure from India being shown by the person concerned;
(d) the Central Government may, if so satisfied, condone such shortfall in the period of stay in India in excess of two months.
16. Exemption from duty on personal and household effects.- The personal and household effects of a person on bona fide transfer of residence to India, shall be exempted from duty :
Provided that -
(a) no exemption shall apply in respect of articles specified in Appendices A and B of these Rules; and
(b) the articles have been in his or his family's possession and use abroad for a minimum period of one year.
Explanation. - For the purpose of this rule, the expression "personal and household effects" shall not include jewellery of which the value is mainly on account of gold content, as is in excess of the value of ten thousand rupees in the case of male passenger and twenty thousand rupees in the case of female passenger. The said limits shall, however, not apply to the jewellery in respect of which the Assistant Commissioner of Customs is satisfied on the basis of the evidence produced that it had been taken out of India by the passenger or by a member of his or her family.
2. In addition to exemption from duty provided under sub rule (1), a person on bona fide transfer of residence to India shall also be entitled to import free of duty articles for his use or the use of his family or for making gifts or souvenirs up to the value limits specified in rule 5 subject to the conditions and limitations specified in the said rule 5.
CHAPTER V
MISCELLANEOUS
17. Unaccompanied baggage.- (1) Subject to the conditions and limitations laid down in these rules, the provisions of these rules shall apply to the import of bona fide unaccompanied baggage arriving in India after the arrival of the passenger, if it was in his possession abroad and was shipped by sea within one month or despatched by air within a fortnight of the passenger’s arrival in India :
Provided that if the Assistant Commissioner of Customs or the Commissioner of customs, as the case may be, is satisfied that the passenger could not ship or despatch his bona fide unaccompanied baggage within the period aforesaid, in spite of his having taken all reasonable steps for the purpose, the Assistant Commissioner of Customs may extend the limit of one month to three months or of a fortnight to two months, as the case may be, and the Commissioner of customs may extend the time limit up to any further time.
(2) Bona fide unaccompanied baggage of a passenger landed at any customs station within two months before his arrival in India may be allowed to be imported by the proper officer in the manner provided in these rules subject to the conditions and limitations laid down in these rules :
Provided that if the Assistant Commissioner of Customs or the Commissioner of customs, as the case may be, is satisfied for the reasons to be recorded in writing, that the passenger was prevented from arriving in India within the aforesaid period of two months due to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger, the time limit of two months may be extended up to a period of -
(i) four months by the Assistant Commissioner of customs; and
(ii) one year by the Commissioner of customs.
18. Application of these rules to members of the crew.- Rules 4,5,6,7,8 and 9 shall apply in respect of officers and members of the crew engaged in a foreign going vessel for importation of their baggage at the time of final pay off on termination of their engagement :
Provided that nothing contained in this rule shall apply to the articles listed under Appendix A.
19. Notwithstanding anything contained in these rules, a person shall
be entitled to avail the concessions either of Chapter III or Chapter IV
or Chapter V at a time.
Appendix A
1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
4. Alcoholic liquor and wines in excess of one litre each.
5. Gold or silver, in any form, other than ornaments.
Appendix B
1. Colour Television/Monochrome Television.
2. Video Cassette Recorder/Video Cassette Player/Video Television Receiver.
3. Washing Machine.
4. Electrical/liquefied Petroleum Gas Cooking Range (other than Electrical/Liquefied Petroleum Gas Stoves with not more than two burners and without any extra attachment).
5. Dish Washer.
6. Music System.
7. Personal Computer.
8. Air Conditioner.
9. Refrigerator.
10. Deep Freezer.
11. Micro Wave Oven.
12. 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.
13. Word Processing Machine.
14. Fax Machine.
15. Vessels.
16. Aircraft.
17. Cinematographer films of 35mm and above.
18. Gold or silver in any form, other than ornaments.
Appendix A (See rule 3)
| (1) | Articles allowed free of duty (2) |
| (a) All passengers of and above 12 years
of age and returning after stay abroad of more than three days. |
((i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex.I upto a value of Rs. 12,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| (b) All passengers of and above 12 years
of age and returning after stay abroad of three days or less. |
(i) Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex.Iupto a value of Rs. 6,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| (c) All passengers upto 12 years of age
and returning after stay abroad of more than three days. |
(i)Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex.I upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| (d) All passengers upto 12 years of age
and returning after stay abroad of three days or less. |
(i)Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex.I upto a value of Rs 1,500 if these are carried on the person or in the accompanied baggage of the passenger. |
Explanation.-The free allowance under this rule shall not be
allowed to be pooled with the free allowance of any other passenger .
Appendix B (See rule 4)
| (1) | Articles allowed free of duty (2) |
| (i) Passengers of and above 12 years of age
and returning after stay abroad of more than three days. |
((i)Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex.I upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger. |
|
| ((ii)Passengers upto 12 years of age and
returning after stay abroad of more than three days. |
((i)Used personal effects, excluding jewellery,
required for satisfying daily necessities of life. |
| (ii) Articles other than those mentioned in
Annex.I upto a value of Rs. 750 if these are carried on the person or in the accompanied baggage of the passenger. |
Explanation.-The free allowance under this rule shall not be
allowed to be pooled with the free allowance of any other passenger .
Appendix C (See rule 5)
| (1) | Articles allowed free of duty (2) |
| (a) Indian passenger returning after
atleast 3 months |
(i) Used household articles upto an
aggregate value of Rs. 6,000/-. |
| (ii) Professional equipment upto a value
of Rs 10,000/-. |
|
| (b) Indian passenger returning after at
least 6 months. |
(i) Used household articles upto an aggregate
value of Rs. 6,000/-. |
| (ii) Professional equipment upto a value
of Rs. 20,000/-. |
|
| (c) Indian passenger returning after a stay of
minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years. |
(i) Used household articles and personal effects,
(which have been in the possession and use abroad of the passenger or his family for at least six months),and which are not mentioned in Annex I or Annex II upto an aggregate value of Rs. 30,000/-. |
. Appendix D (See rule 6)
| (1) | Jewellery (2) |
| Indian passenger who has been residing
abroad for over one year. |
(i) Jewellery upto an aggregate value of
Rs. 10,000/- by a gentleman passenger, or |
| (ii) Upto an aggregate value of Rs. 20,000/-
by a lady passenger. |
Appendix E (See rule 7)
| Articles allowed free of duty | Conditions | Relaxations that may be considered |
| (a) Used personal and
household articles, other than those listed at Annex I or Annex II, but including jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger. |
(1) Minimum stay of two years
abroad, immediately preceding the date of his arrival on TR, |
(a) For condition (1)
Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs if the early return is on account of : (i) terminal leave or vacation being availed of by the passenger; or (ii) any other special circumstances. |
| (2) total stay in India on short
visit during the 2 preceding years should not exceed 6 months, and |
(b) For condition (2)
Commissioner of Customs may condone short visits in excess of 6 months in deserving cases. |
|
| (3) passenger has not availed
this concession in the preceding three years. |
(c) For condition (3)
No relaxation. |
|
| (b) Jewellery taken out
earlier by the passenger or by a member of his family from India |
Satisfaction of the Asstt.
Commissioner of Customs regarding the jewellery having been taken out earlier from India |
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