| Baggage
means "belongings" of a passenger travelling from one
place to another. For exchange control purposes, it
basically constitutes personal effects and household articles
carried by the passenger while coming into or going out of the
country. Baggage may be either accompanied or unaccompanied
baggage. |
| |
| The
prerequisites for treating any articles / goods as baggage is that
they were in use of the passenger or were brought and paid for by
the passenger. |
| |
| All
items brought into or taken out of India are subject to exchange
management and customs duties are imposed at the specified rates.
Similarly, importers / exporters are required to obtain a license
or Customs Clearance Permit (CCP) to import / export goods into /
out of India. They are also required to obtain Import Export
Code (IEC) Number. |
| |
| Goods
imported by a passenger as his bonafide baggage are, however,
exempt from the above requirements. The passenger is only
required to comply with the existing Baggage Rules in India and
bring into / take out of India, baggage to the extent admissible
under those Rules. Import / Export of baggage in excess of
the limits is, however, chargeable / liable to duty at the
existing rates |
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| Clearance |
| |
| Baggage
can be cleared through the following channels based on the nature
of the goods : |
|
| Green
Channel |
Not
having any dutiable goods |
Passenger can
walk through this manned by Customs Officials, thereby
declaring the baggage orally. |
| Red
Channel |
Having
dutiable goods |
Passengers can
walk through this channel. |
|
|
Top
|
| Declaration |
|
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| A
person carrying the goods with him is referred to as the owner of
the baggage. The owner is required to make a declaration of
the contents of the baggage to the Customs Officials for obtaining
clearance. The declaration is to be made on a prescribed form.
The rate of duty and tariff valuation shall be determined based on
the date on which the declaration is made. |
|
| The
declaration made by the owner should be true and complete in all
respects. Any dutiable or prohibited goods which are
not properly declared can be confiscated by the Customs officials.
Any discrepancy may lead to detention / confiscation of the
goods being carried. In case, any dispute / doubt arises as to the
bonafide nature of the baggage, the same may be referred to the
Additional / Deputy Collector of Customs. |
| |
| Mis-declaration
/ Non-declaration can also lead to penal action, based on the
value of goods, as below: |
| |
| Value
of Goods |
Action |
| - |
Upto
Rs.500/- |
- |
Allowed
clearance on payment of duty. |
| - |
Beyond
Rs.500/- and upto Rs.2,000/- |
- |
Allowed
clearance on payment of duty and redemption fine.
Suitable personal penalty on case to case basis. |
| - |
Beyond
Rs.2,000/- and upto Rs.5,000/- |
- |
Absolute
confiscation of goods.
Deterrent personal penalty. |
| - |
Beyond
Rs.5,000/- |
- |
Prosecution
proceedings.
Any other suitable action. |
|
| |
| The
date of declaration is important for determining the
applicable tariff valuation and rate of duty. |
|
Top
|
| General
Duty Free Allowance |
| |
| Personal
and household effects are treated as baggage and can be
imported freely without any restriction as to the value of
the goods. However, they should be imported in
reasonable quantities. Goods in commercial
quantities may be allowed to be imported as baggage based
on the merits of the case. |
| |
| Goods
other than personal and household effects can be imported
as baggage subject to certain limit called Duty Free
Allowance as under: |
| |
| Passenger |
Returning
after stay abroad of more than three
days
|
Returning
after stay abroad of three days or less
|
|
Coming
from countries other than Nepal, Bhutan,
Myanmar or China
|
12
years or above
|
Upto
Rs. 12,000/- |
Upto
Rs. 6,000/- |
|
Below
12 years
|
Upto
Rs. 3,000/- |
Upto
Rs. 1,500/- |
|
Coming
from Nepal, Bhutan, Myanmar or china
other than by land route
|
12
years or above
|
Upto
Rs. 3,000/- |
Upto
Rs. 7,50/- |
|
Below
12 years
|
Nil |
Nil |
|
|
|
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| The
allowance allowed as above is for an individual passenger
and cannot be pooled / clubbed with that of another
passenger. |
| |
| Persons
Eligible |
|
|
| Baggage
is allowed clearance free of duty subject to the
limitations / conditions for the following categories of
persons: |
| |
|
Category
|
Purpose
|
| 1. |
Indian
citizens / Foreign nationals residing in India |
Who
go abroad on a short trip for business,
recreation, medical treatment, etc. |
| 2. |
Indian
citizens |
Who
are engaged in a profession abroad |
| 3. |
Tourists
of Foreign origin or Indian origin normally
residing abroad |
Who
come to India for a stay not more than 6 months
for business, recreation, medical treatment, etc. |
| 4. |
Indian
citizens / Foreign nationals residing abroad for
more than two years |
For
transferring their residence to India |
|
|
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| Baggage
can also be cleared free of duty to certain extent, if
they are in form of: |
| 1. |
Jewellary
brought in as baggage by a passenger returning to India |
| 2. |
Unaccompanied
baggage |
| 3. |
Pets such as
Dogs, Cats, Parrots. |
|