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BAGGAGE
RULES
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CLEARANCE OF INCOMING PASSENGERS (GREEN AND RED CHANNELS)
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| For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted |
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- Green Channel for passengers not having any dutiable goods.
- Red Channel for passengers having dutiable goods.
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| However, |
- All the passengers shall ensure to file correct declaration of their baggage.
- Green channel passengers must deposit the customs portion of the disembarkation card to the custom official at the gate before leaving the terminal.
- Declaration of foreign exchange/currency has be made before the custom officers in the following cases :
- where the value of foreign currency notes exceed US $ 5000 or equivalent
- where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent
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- Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods.
- Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment. |
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DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR INDIAN RESIDENTS AND FOREIGNERS
RESIDING IN INDIA
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A Resident means a person holding a valid passport issued under the Passports Act,1967 and normally residing in India
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I. For passengers coming from countries other than
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(a) Nepal, Bhutan, Myanmar, Hongkong or China.
(b) Pakistan by Land Route
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| Duty Free allowance for bonafide baggage consisting of |
For passengers of age |
| 10 years and above |
below 10 years |
| (i) |
Used personal effects (excluding jewellery) required for satisfying daily necessities of life |
Free |
Free |
| (ii) |
Other articles carried in person or in
accompanied baggage
(a) if Stay abroad for more than three days
(b) if Stay abroad upto three days |
Valued uptoRs.25000/-
Valued upto Rs.12000/- |
Valued upto Rs.6,000/-
Valued upto Rs.3000/- |
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Note:
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1. The free allowance shall not be pooled with the free allowance of any other passenger.
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2. The free allowance is not applicable to the following goods
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- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250
gms.
- Alcoholic liquor or wines in excess of 2 litres.
- Gold or silver, in any form, other than ornaments.
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3. One laptop computer (notebook computer) over and above the said free allowances mentioned above is also allowed duty free if imported by any passenger of the age of 18 years and above
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4. The goods over and above the free allowances shall be chargeable to customs duty @ 35% + an education cess of 2% i.e. to say the effective rate is 35.7%.
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5. Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports as per the Customs tariff Act.
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6. Import of Indian currency is prohibited. However, in the case of passengers normally resident of India who are returning from a visit abroad Indian currency upto Rs. 5000 is allowed.
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7. Incase the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
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II. For passengers coming from
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(i) Nepal, Bhutan, Myanmar, Hongkong or China, other than by land route
(ii) Pakistan by land route
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| Duty Free allowance for bonafide baggage consisting of |
For passengers of age |
| 10 years and above |
below 10 years |
| (i) |
Used personal effects (excluding jewellery) required for satisfying daily necessities of life |
Free |
Free |
| (ii) |
Other articles carried in person or in
accompanied baggage
(a) Stay abroad for more than three days
(b) Stay abroad upto three days |
Valued upto Rs.6000/-
-Nil- |
Valued upto Rs.1500/-
-Nil- |
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Note:
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1. The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.
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2. The free allowance is not applicable to the following goods
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- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250
gms.
- Alcoholic liquor and wines in excess of 2 litre each.
- Gold or silver, in any form, other than ornaments.
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3. One laptop computer (notebook computer) over and above the said free allowances mentioned above is also allowed duty free if imported by any passenger of the age of 18 years and above
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4. The goods over and above the free allowances shall be chargeable to customs duty @ 40% + an education cess of 2% i.e. to say the effective rate is 40.8%.
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5. Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports.
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6. Import of Indian currency is prohibited. However, in the case of passengers normally resident of India who are returning from a visit abroad Indian currency upto Rs. 5000 is allowed.
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7. Incase the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
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III. For passengers coming from Nepal, Bhutan, Myanmar or China by Land Route
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| Duty Free allowance for bonafide baggage consisting of |
For passengers of age |
| 10 years and above |
below 10 years |
| (i) |
Used personal effects (excluding jewellery) required for satisfying daily necessities of life |
Free |
Free |
| (ii) |
Other articles carried in person or in
accompanied baggage |
Nil |
Nil
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SPECIAL ALLOWANCES FOR PROFESSIONALS RETURNING TO INDIA
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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 the aforesaid allowances, articles in his bonafide baggage to the extent as mentioned below:-
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Indian passenger returning after atleast 3 months |
(i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) upto an aggregate value of Rs.12000/-
(ii) Professional equipment upto a value of Rs.20,000/- |
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Indian passenger returning after at least 6 months |
(i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) an aggregate value of Rs.12000/-
(ii) Professional equipment upto a value of Rs.40,000/- |
| (C) |
Indian passenger returning after a stay of a minimum of 365 days during the preceding two years on termination of his work and who has not availed this concession in the preceding three years.
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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 , Annex. II & Annex. III upto an aggregate value of Rs.75,000/-(including one unit each of specified articles* on payment of 15% advalorem + 2% education
cess) |
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Annexure I
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- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250
gms.
- Alcoholic liquor or wines in excess of 2 litres.
- Gold or silver, in any form, other than ornaments.
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Annexure II
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- Colour Television or Monochrome Television.
- Digital Video Disc Player.
- Video Home Theatre System.
- Dish Washer.
- Music
System.
- Air Conditioner.
- Domestic refrigerators of capacity above 300 litres or its
equivalent .
- Deep Freezer.
- Microwave 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.
- Portable Photocopying Machine.
- Vessel.
- Aircraft.
- Cinematographic films of 35 mm and above.
- Gold or Silver, in any form, other than ornaments.
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Annexure III
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- VCR or VCP or VTR or VCDP.
- Washing Machine
- Electrical or LPG Cooking Range
- Personal Computer (Desktop Computer)
- Lap Top Computer (Notebook Computer)
- Domestic Refrigerator upto 300
Ltr. Capacity or its equivalent.
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DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR TOURISTS
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WHO IS A TOURIST?
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| A tourist is a passenger |
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a) who is not normally a resident in India;
b) 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;
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A tourist arriving in India shall be allowed clearance free of duty articles in his bonafide baggage to the extent as mentioned below:-
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Articles
allowed free of duty |
| (a) |
Tourists of Indian origin other than those coming from Pakistan by land route |
(I) Used personal effects and travel souvenirs, if -
(a) These goods are for personal use of the tourist, and
(b) These goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
(ii) duty free allowances applicable to Indian Residents. |
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Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan or of Pakistani origin coming from Pakistan.
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(i) Used personal effects and travel souvenirs, if
(a) These goods are for personal use of the tourist, and
(b) These goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
(ii) Articles upto a value of Rs-8000/- (Rs.2500/- for tourists of Indian origin) for making gifts |
| (C) |
Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.
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No free allowance. |
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Tourists of Pakistani origin or foreign tourists coming from Pakistan or tourists of Indian origin coming from Pakistan by land route
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(i) Used personal effects and travel souvenirs, if
(a) These goods are for personal use of the tourist, and
(b) These goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
(ii) Articles upto a value of Rs-6000 for making gifts. |
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DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR PERSONS TRANSFERRING RESIDENCE
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I. A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to allowances applicable to Indian residents or foreigners residing in India or to passengers returning from Nepal, Bhutan, Myanmar or China, other than by land route articles in bonafide baggage to the extent and subject to conditions as mentioned below :
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| Articles allowed Free of Duty |
Conditions |
Relaxation that may be considered |
| (a) Used personal and household articles other than those listed at Annex I or Annex II, but including (the articles listed at Annexure-III and) Jewellery upto Rs. 10000 by a gentleman passenger or Rs. 20000 for a lady passenger |
(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence
(2) Total stay in India on short visits during the 2 preceding years should not exceed 6 months, and
(3) Passenger has not availed this concession in the preceding three years.
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(a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Deputy / 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.
(b) For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
(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 Assistant Commissioner of Customs regarding the
Jewellery having been taken out earlier from India.
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Annexure I
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- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250
gms.
- Alcoholic liquor or wines in excess of 2 litres.
- Gold or silver, in any form, other than ornaments.
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Annexure II
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- Colour Television or Monochrome Television.
- Digital Video Disc Player.
- Video Home Theatre System.
- Dish Washer.
- Music
System.
- Air Conditioner.
- Domestic refrigerators of capacity above 300 litres or its
equivalent .
- Deep Freezer.
- Microwave 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.
- Portable Photocopying Machine.
- Vessel.
- Aircraft.
- Cinematographic films of 35 mm and above.
- Gold or Silver, in any form, other than ornaments.
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Annexure III
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- Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
- Washing Machine
- Electrical or Liquefied Petroleum Gas Cooking Range
- Personal Computer (Desktop Computer)
- Lap Top Computer (Notebook Computer)
- Domestic Refrigerators of capacity up to 300 litres or its equivalent.
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II. Rate of duty applicable on transfer of residence :-
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Concessional rate of duty is applicable to the following categories of persons transferring their residence to India:
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(a) any person holding a valid passport under the passport act 1967 and returning to India after having stayed abroad for atleast 365 days during the two years immediately preceding the date of arrival in India.
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(b) any person on bonafide transfer of residence to India
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Such persons shall be allowed
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(i) clearance of items listed in Annexure-II, whether old or new, at a concessional rate of duty of 15% ad valorem + 2% educational cess
(ii) clearance of items listed in Annexure-III free of duty
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Subject to the conditions that
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In case of (a) above :
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i) Such person has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India;
ii) Such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International airports;
iii) The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998; and
iv) in respect of such goods not more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by him under Rule 5 of the Baggage Rules, 1998, shall not exceed rupees seventy five thousand.
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In case of (b) above :
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i) Such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;
ii) Such persons affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International airport;
iii) The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998;
iv) Not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit shall affirm by a declaration that no other member of the family had availed of or would avail of such benefit in respect of that item; and
v) The total aggregate value of such goods shall not exceed rupees five lakhs.
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Note: Transfer of residence entitlements are applicable to returning Indians as well as Foreigners transferring their residence to India subject to the fulfillment of prescribed eligibility conditions
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