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(d)Free allowances limit for baggage
Appendix
A
(See rule 3)
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(1)
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Articles allowed free of
duty (2)
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(a) All passengers of and
above 12 years
of
age and returning after stay abroad of
more than three days.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in
Annex-1 upto
a value of Rs. 12,000 if these
are carried on the person or in the
accompanied baggage of the passenger.
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(b) All passengers of and
above 12 years
of age and returning after stay abroad of
three days or less.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(ii) Articles other than
those mentioned in Annex-1 up
to a value of Rs. 6,000 if these are carried on the person or in the
accompanied baggage of the passenger.
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(c) All passengers unto 12
years of age
and returning after stay abroad of more
than three days.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(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.
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(d) All passengers upto 12
years of age
and returning after stay abroad of three
days or less.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(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.
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Note: Used personal
effects, excluding Jewellery required for satisfying daily necessities of
life is free
Appendix
B
(See rule 4)
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(1)
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Articles allowed free of
duty (2)
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(i) Passengers of and above
12 years of age
and returning after stay abroad of more than
three days.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(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.
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(ii) Passengers up to 12
years of age and
returning after stay abroad of more than
three days.
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(i) Used personal effects,
excluding jewellery,
required for satisfying daily necessities of life.
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(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.
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(e) Pooling of Free Allowances
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) Cartridge 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.
(i) Domestic pets bringing
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, and masons
and under this 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
(b) Eligibility Conditions
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) Who can import Silver?
(a)
Any Passenger of Indian Origin or
(b)
Any passenger holding a valid passport issued under the Passport Act 1967.
(b) Eligibility conditions
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.
IMPORT OF INDIAN CURRENCY
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 travelers 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
IMPORT OF FOREIGN EXCHANGE
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
travelers 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.
CONCESSIONS UNDER RULE 8( MINI-TR-FACILITY)
Personal effects and Household articles in
possession and use abroad for minimum 6 months allowed free of duty up to an
aggregate value of Rs. 30,000/
(a) Eligibility conditions
(a) Valid Indian Passport.
(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 dispatched 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.
Color
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.
Import of Jewellery under Mini-TR Rules
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 days
or dispatched
by Air
within 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 dispatch 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
dispatch to 60 days.
*
The Customs Commissioner can extend the time limit for shipment or Air
dispatch 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 months
for 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 separately 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 separately
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 (i.e. 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
up to 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.
BAGGAGE RULES FOR TOURISTS
These rules are not applicable
to Tourists of Nepalese and Bhutanese origin coming from these countries.
Definition of "Tourist"
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
reasonably
require, 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 up to 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 up to 1 liter 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).
Import of Foreign Exchange
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, are 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.
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 unutilized portion of the free allowance.
Source : Mr. Suresh Kaimal
(Customs unofficial website), Our Thanks to Customs Dept. and Mr. Suresh
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