| Eligibility |
| |
| A
person holding a valid Indian passport and normally residing in
India is referred to as a person resident under the Baggage Rules. |
| |
| Articles
Allowed |
| |
| Residents
are permitted to import the following articles subject to the
specified limits: |
| |
| I. |
Used
personal effects: |
|
A. |
Used
personal effects for satisfying daily necessities can be imported
under this category. Jewellery is not included under the
head of personal effects. |
|
B. |
There
is no value limit for import of these articles but they should be
in reasonable quantities. |
|
C. |
One
watch is regarded as personal effect and can be imported freely. |
| |
|
|
| II. |
New
Articles: |
|
A. |
New
articles can be imported subject to the following limit either on
the person or in the accompanied baggage of the passenger.
Articles cannot be imported as unaccompanied baggage and duty has
to be paid at the specified rates, if imported in such manner. |
| |
|
|
|
B. |
Limit: |
| |
|
| 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 |
|
| |
|
|
|
C. |
Duty
Payable: |
|
|
Import
of Articles in excess of the limit specified above will attract
duty at the following rate: |
|
|
| Basic
Duty |
50% |
| Surcharge |
10% |
| Special
Additional Duty |
4% |
| The
total duty based on the above scale works out to 61.2% |
|
| |
|
|
|
D. |
Restricted
Articles: |
|
|
The
following articles are allowed to be imported by residents subject
to the specified limit: |
|
|
| Fire
arms and catridges |
Upto
50 |
| Cigarettes |
Upto
200 |
| Cigars |
Upto
50 |
| Tobacco |
Upto
250 gms |
| Alcoholic
liquor and wine |
Upto
1 litre each |
| Gold
and Silver can be imported only in the form of
ornaments. |
|
| |
|
|
|
E. |
Permitted
Articles: |
|
|
The
following articles are allowed to be imported by residents without
any restriction. However, the total value of all the
articles being imported should not exceed the Duty Free Allowance
limit specified above. |
|
|
| Bedding
including blankets |
Invalid
Chair |
Socks |
| Bedsheets,
Sleeping bag |
Jeans |
Shaving
Kit |
| Boiler
Suit |
Lungis |
Sarees |
| Blouses |
Neckties |
Salvars |
| Dresses |
Nighties |
Shoe
Polish |
| Dentures |
Pants |
Shoe
Brush |
| Frocks |
Peticoats |
Spectacles |
| Gloves |
Perfumes |
Tops |
| Handkerchiefs |
Toilet
articles |
Towels |
| Hair
Dryer |
Cosmetic
in use |
Underwear
dresses |
| Hair
Curler / Styler |
Suits |
Umbrella |
| Hearing
aids |
Shirts |
Walking
stick |
| Headgear |
Shoes |
|
|
| |
|
|
|
|
Additional
Limit for Professionals |
|
|
Professionals
coming to India are allowed to import the following articles at
the specified scales: |
|
|
| Indian
Passenger |
Used
Household Articles |
Professional
Equipment |
| Returning
after three months |
Upto
Rs.6,000/- |
Upto
Rs.10,000/- |
| Returning
after six months |
Upto
Rs.6,000/- |
Upto
Rs.20,000/- |
| Returning
after a stay of 365 days during the preceeding two years
on termination of his work (this concession was not
availed in the preceeding three years) |
Upto
Rs.30,000/- |
|
| |
|
|
|
|
Professional
returning from abroad after termination of his work can import the
following items at a concessional Customs Duty @ 25%, Surcharge @
10% and Special Additional Duty @ 4% (total duty @ 32.6%): |
|
|
| 1. |
Colour
Television / Monochrome Television |
| 2. |
Video
Cassette Recorder / Video Cassette Player / Video
Television Receiver |
| 3. |
Washing
Machine |
| 4. |
Electrical
/ Liquified Petroleum Gas Cooking Range (other than
Electrical / Liquified 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. |
Microwave
Oven. |
| 12. |
Video
camera or combination of such video cameras with one or
more of the following goods: |
| |
a.
Television Receiver; |
| b.
Sound recording or reproducing apparatus; |
| c.
Video reproducing apparatus. |
| 13. |
Word
Processing Machine |
| 14. |
Fax
machine |
|
| |
|
|
|
|
Household
effects |
|
|
The
following are included in the list of items which can be imported
as household effects by professionals: |
|
|
| Battery
operated lights |
Grill |
| Big
thermos |
Juicer |
| Blender |
Linen |
| Crockery |
Liquidizer |
| Cutlery |
Oven |
| Dry
or Steam Iron |
Portable
Generator |
| Egg
beater |
Pressure-cooker |
| Food
carrier |
Rotissoire |
| Glassware |
Toaster |
|
| |
|
|
|
|
Professional
equipment |
|
|
Professionals
like carpenter, welder, plumber, manson, etc., can import portable
equipments, instruments, apparatus and appliances used in their
profession. However, items such as cameras, cassette
recorders, dictaphones, personal computers, typewriters and other
similar articles cannot be imported as professional equipment. |
| |
|
|
|
|
Photographic
equipments like cameras, lens, battery charger, tripod, etc., can
be imported free of duty by professional photographers as their
personal baggage for using them in their profession.
Following types of cameras are permitted to be imported under this
category: |
|
|
| |
|
| i. |
Film
cameras designed for film of not less than 35mm |
| ii. |
Still
cameras taking film of size 4" x 5" and above. |
| iii. |
Photostat
cameras |
| iv. |
Microfilm
cameras |
| v. |
Photo composing
cameras |
|
| |
|
|
|
|
Students
of photography can import photographic equipment and cameras free
of duty as part of their personal baggage and used abroad by them
for the purpose of practical training. The students are
required to produce a certificate from the Indian Embassy abroad
that they are bonafide students of photography and the above
articles are their own property and used by them in the course of
their training. |
| |
|
|
|
|
Jewellery |
|
|
Jewellery
can be imported subject to the following limits: |
|
|
| |
Male |
Female |
| Indian
Passenger who was residing abroad for over one year |
Upto
Rs.10,000/- |
Upto
Rs.20,000/- |
|
| |
|
|
|
|
Gold |
|
1. |
Gold
includes primary gold and ornaments made of gold other than those
studded with stones or pearls. |
|
2. |
Passengers
(including minor children) holding Indian passport or of Indian
origin (excluding nationals of Pakistan or Bangladesh) can bring
gold upto 10 kgs per passenger. |
|
3. |
Passanger
should have stayed abroad for atleast 6 months. Short visits upto
30 days duration are ignored. |
|
4. |
Duty
is payable in convertible foreign exchange @ Rs.40/- per gram of
gold imported into India. |
|
|
Silver |
|
1. |
Silver
includes silver in any form including ornaments other than those
studded with stones or pearls. |
|
2. |
Passengers
(including minor children) holding Indian passport or of Indian
origin (excluding nationals of Pakistan or Bangladesh) can bring
gold upto 100 kgs per passenger. |
|
3. |
Passanger
should have stayed abroad for atleast 6 months. Short visits upto
30 days duration are ignored. |
|
4. |
Duty
is payable in convertible foreign exchange @ Rs.500/- per kg of
silver imported into India. |