| Eligibility |
| Tourist
is a person who is not normally
resident in India and comes to India for purposes
such as: |
| - |
touring; |
| - |
recreation; |
| - |
sports; |
| - |
health; |
| - |
family
reasons; |
| - |
study; |
| - |
religious
piligrimage; or |
| - |
business. |
| |
| The
passenger should not stay in India for a period of more than six
(6) months in the course of any twelve (12) months period. |
| |
| Tourists
of foreign origin or Indian origin (other than tourists of
Nepalese / Bhutanese origin arriving from Nepal / Bhutan
respectively) are treated as tourists for the purpose of duty free
allowance under Baggage Rules. |
| |
| A
passenger not normally resident in India and coming to India as a
tourist, can stay in India only for a period of six (6) months.
The period of six (6) months can be extended by the following
authority: |
| |
|
Period
of Stay
|
Authority
|
| Beyond
6 months and upto 24 months |
Commissioner
of Customs |
| Beyond
24 months |
Board
of Customs and Central Excise |
|
| |
| Articles
Allowed |
| Articles
are allowed to be brought into India by tourists subject to the
following conditions: |
| |
| Sl.No. |
Item
|
Duty
Payable
|
Conditions
|
| 1. |
Personal
effects and travel souvenirs |
Duty
free |
Articles
are imported temporarily into India.
Articles are for personal
use of the tourists and re-exported when the trousit
leaves India.
|
| 2. |
Articles
other than:
- Fire arms
- Catridges of firearms
- Cigarattes / Cigars / Tobacco
- Alcholic liquor / wines
- Gold / Silver |
Duty
free |
Articles
are imported by a foreign tourist.
Articles are intended to be
gifted.
Value of the artciles
should not exceed Rs.4,000/-.
|
|
| |
| Duty
Free Allowance |
| A
tourist coming to India is allowed articles free of duty as his
bonafide baggage subject to the following conditions: |
| |
| Sl.No. |
Category |
Articles
allowed |
Conditions |
|
A.
|
Tourists
of Indian origin |
Used
personal effects and travel souvenirs (excluding jewellery) |
Artciles
are for personal use of the tourist.
Unconsumed goods are
re-exported when the tourist leaves India.
|
| Goods
are used for satisfying daily necessities of life. |
|
B.
|
Tourists
of Nepalese / Bhutanese origin coming from Nepal / Bhutan
respectively |
Nil
allowance
|
|
|
C.
|
Tourists
of foreign origin other than:
- persons of Nepalese origin coming from Nepal
- persons of Bhutanese origin coming from Bhutan |
Used
personal effects and travel souvenirs (excluding jewellery) |
Articles
are for personal use of the tourist
Unconsumed goods are
re-exported when the tourist leaves India.
Goods are used for
satisfying daily necessities of life.
|
|
| |
| Personal
effects: |
| Following
personal effects are allowed to be imported into India by a
tourist subject to the limit specified against each article: |
| i. |
Personal
Jewellery |
| ii |
Camera
with film rolls not exceeding twenty - One Number |
| iii. |
Video
camera / camcorder with accessories and with video
cassettes not exceeding twelve - One Number |
| iv. |
Pair
of binoculars - One Number |
| v. |
Portable
colour television (not exceeding 15 cms in size) - One
Number |
| vi. |
Music
system including compact disc player - One Number |
| vii. |
Portable
typewriter - One Number |
| viii. |
Permabulator
- One Number |
| ix. |
Tent
and other camping equipment - One Number |
| x. |
Computer
laptop / notebook - One Number |
| xi. |
Electronic
diary - One Number |
| xii. |
Portable
wireless receiving set (transister radio) - One
Number |
| xiii. |
Professional
equipments, instruments and apparatus of appliances
including professional audit / video equipments. |
| xiv. |
Sports
equipments such as fishing outfit (One Number),
sporting firearm with fifty catridges (One Number),
non-powered bicycle (One Number), canoe
or ranges less than 51 metres long (One Number),
skids (One pair), tennis rackets (Two
Numbers), golf set (One Number -
14 pcs. with a dozen of golf balls) |
| xv. |
Cell
phone - One Number |
|
| |
| Special
Articles: |
| Certain
categories of articles are allowed to be imported free of duty
subject to the following conditions: |
|
Sl.No.
|
Articles
|
Conditions
|
| 1. |
New
wearing apparels |
Articles
are required for persnal use.
Articles should be in
reasonable quantity.
Importer should make an
entry about the goods in TBRE form.
Importer should submit an
undertaking, if required.
|
| 2. |
Sporting
arms & ammunition |
License
allowing the passanger to possess the articles should be
produced, if required.
Importer should submit an
undertaking, if required.
|
| 3. |
Audio
visual aids (like slides & films); professional
equipment; instruments / appliances (like cine equipment
and television equipment) |
Importer
should submit a written undertaking to re-export the
articles on his departure from India. |
|
| |
| Special
concessions |
| Special
concessions are allowed to tourists of foreign or Indian origin to
import certain items free of duty in the following manner: |
