Custom Duty & Concessions

Generally items imported as baggage are subjected to a uniform rate of duty for case of assessment

  1. The general rate of duty for items imported in excess of the permissible free allowance is 66.4%
  2. The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 40.7%
  3. Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports. These rates for some of the items are as follows:
    1. Cigarettes- 175.6%
    2. Whisky- 222.4%
    3. Wines- 110% plus Rs. 9 per litre (Say it works out to Rs. D)
    plus a Special additional duty of 4% of the sum of the value of the goods and Rs. D
  4. Gold is charged to a duty of Rs. 250 per 10 gms. for passengers importing gold under the prescribed scheme
  5. Silver is charged to a duty of Rs. 500 per Kg. for passengers importing silver under the prescribed scheme

Note: In Case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.

Tourists-Duties & Concessions

TOURISTS- DUTIES & CONCESSIONS

A tourist is a passenger

  1. who is not normally a resident in India;
  2. 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;
A tourist arriving in India shall be allowed clearance free of duty articles in his bonfide baggage to the extent as mentioned below:

 Articles allowed free of duty
Tourists of Indian origin other than those coming from Pakistan by land route
  1. Used personal effects and travel souvenirs, if -
  1. These goods are for personal use of the tourist, and
  2. These goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
  1. Articles as allowed to be cleared under rule 3 or rule 4 of the Baggage Rules 1998 (that is duty free allowance applicable to Indian residents).
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.
  1. Used personal effects and travel souvenirs, if
  1. These goods are for personal use of the tourist, and
  2. These goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
  1. Articles upto a value of Rs-4000 for making gifts. 
Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.
No free allowance.

Tourists of Pakistani origin or foreign tourists coming from Pakistan or tourists of Indian origin coming from Pakistan by land route

  1. Used personal effects and travel souvenirs, if ;
  1. These goods are for personal use of the tourist, and
  2. These goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
  1. Articles upto a value of Rs-3000 for making gifts.

CIGARETTES, CIGARS, TOBACCO, ALCOHOLIC LIQUORS.

Tourists, whether of foreign or Indian origin, are allowed the following items duty- Free but within their free allowance:
  1. 200 cigarettes or 50 cigars or 250 gms. of tobacco;
  2. Alcoholic liquor & wine upto 1 litre each. 

Residents-Duties & Concessions

RESIDENTS- DUTIES & CONCESSIONS

IF COMING FROM COUNTRIES OTHER THAN-
  1. NEPAL, BHUTAN, MYANMAR OR CHINA.
  2. PAKISTAN BY LAND ROUTE
Duty Free Entitlement For passengers of age 
12 years and above below 12 years 
1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life Free Free 
2. Other articles
  1. Stay abroad for more than three days
  2. Stay abroad upto three days
Rs.12000/-(in value)
Rs.6000/-(in value)    
Rs.3,000/-(in value)
Rs.1500/-(in value) 














Note: The free allowance shall not be pooled with the free allowance of any other passenger

IF COMING FROM NEPAL, BHUTAN, MYANMAR OR CHINA, OTHER THAN BY LAND ROUTE.

Duty Free Entitlement For passengers of age 
12 years and above below 12 years 
1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life Free Free 
2.Other articles
  1. Stay abroad for more than three days
  2. Stay abroad upto three days 


Rs.3000/- (in value)
Nil


Rs.750/-(in value)    
Nil
  

Note: The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.

IF COMING FROM NEPAL, BHUTAN, MYANMAR OR CHINA BY LAND ROUTE

Duty Free Entitlement For passengers of age 
12 years and above below 12 years 

1. 

Used personal effects (excluding jewelry) required for satisfying daily necessities of life 

Free 

Free

2. 

Other articles 

Nil      

Nil 

Note: The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.CIGARETTES, CIGARS, TOBACCO, ALCOHOLIC LIQUORSFollowing quantities of Tobacco products and Alcohol may be included for import within the aforesaid duty free allowances:ITEMS NOT ALLOWED FREE OF DUTYItems listed in Annexure I are not allowed to be imported as baggage free of DutyADDITIONAL ALLOWANCES FOR PROFESSIONALS RETURNING TO INDIAAn 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:An Indian passenger who has been residing abroad for over one year is allowed to bring jewelry, free of duty in his bonafide baggage upto an aggregate value of Rs. 10,000/- (in the case of a male passenger) or Rs. 20,000/- (in the case of a lady passenger). 

IF COMING FROM PAKISTAN BY LAND ROUTE

Duty Free Entitlement  For passengers of age
12 years and above below 12 years 

1. 

Used personal effects (excluding jewelry) required for satisfying daily necessities of life 

Free      

Free 

2. 

Other articles


  1. Stay abroad for more than three days

  2. Stay abroad upto three days 



Rs.3000/- (in value)


Nil



Rs.750/-(in value)


Nil 







  1. 200 cigarettes or 50 cigars or 250 gms tobacco.
  2. Alcoholic liquor & wines upto 1 litre each.









Indian passenger returning after atleast 3 months 
  1. Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) upto an aggregate value of Rs.6000/-
  2. Professional equipment upto a value of Rs.10,000/-
 
Indian passenger returning after at least 6 months 
  1. Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) an aggregate value of Rs.6000/-
  2. Professional equipment upto a value of Rs.20,000/-
 
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 concessions in the preceding three years. Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) 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 or Annex II upto an aggregate value of Rs.30,000/- 

IMPORT OF JEWELRY


Transfer of Residence-Duties & Concessions

TRANSFER OF RESIDENCE: DUTIES & CONCESSIONS

A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to allowance 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:

Articles allowed Free of Duty
Conditions
Relaxation that may be considered
  1. Used personal and household articles other than those listed at Annex I or Annex II, but including Jewelry 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 concessions in the preceding three years.
  1. For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs if the early return is on account of
  1. terminal leave or vacation being availed of by the passenger, or
  2. any other special circumstances.
  1. For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
  2. For condition (3) No relaxation.
  1. Jewelry taken out earlier by the passenger or by a member of his family from India.    
Satisfaction of the Assistant Commissioner of Customs regarding the jewelry having been taken out earlier from India.  

ARTICLES ALLOWED AT CONCESSIONAL RATES OF DUTY

A person transferring his residence to India shall be allowed clearance of items listed in Annexure II, whether old or new, at a concessionsal rate of duty of 32.6% ad voleram subject to the conditions that-
  1. Such person affirms by a declaration that the goods have been in his possession abroad or the goods are purchased from the duty-free shop by such person at the time of his arrival but before clearance from Customs.
  2. Unaccompanied goods were shipped or dispatched or arrived within the prescribed time limits.
  3. Only one unit of each item per family is allowed.
  4. The person claiming this benefit affirms by declaration that no other member of the family had availed, or would avail this benefit. The term "family" includes all persons in the same house and forming part of the same establishment.
  5. Passenger has not availed this concessions in the preceding three years.
Note: Transfer of residence entitlements are applicable to returning Indians as well as Fot>

ANNEXURE 1
  1. Fire arms
  2. Cartridges of fire arms exceeding 50
  3. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
  4. Alcoholic liquor and wines in excess of one litre each.
  5. Gold or silver, in any form, other than ornaments.
ANNEXURE II
  1. Colour Television/Monochrome Television.
  2. Video Cassette Recorder/Video Cassette Player/Video Television Receiver.
  3. Washing Machine.
  4. Electrical/Liquefied Petroleum Gas Cooking Range (other than Electrical/Liquefied 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 the combination of such video camera with one or more of the following goods, namely:
  1. Television Receiver;
  2. Sound recording or reproducing apparatus;
  3. Video reproducing apparatus.
  1. Word Processing Machine.
  2. Fax Machine.
  3. Vessels.
  4. Aircraft.
  5. Cinematographic films of 35mm and above.
  6. Gold or silver, in any form, other than ornaments.

Green & Red Channels

GREEN AND RED CHANNELS

Channel Of Clearance There are two channels for customs clearance:
  1. Green Channel for passengers not having any dutiable goods.
  2. Red Channel for passengers having dutiable goods. Passengers walking through the Green Channel with dutiable/prohibited goods are liable to prosecution/penalty and confiscation of goods

Import of Passenger Cars

IMPORT OF PASSENGER CARS

Import of passenger Cars/Jeep/Multi utility vehicles:
  1. Passenger cars/jeeps/multiutility vehicles are restricted for import and can be imported against an import license. However individuals coming to India for permanent settlement after two years continuous stay abroad and other importers as specified in Public Notice No. 3(PN/97-02), dated 31-03-1997 of Directorate General of Foreign Trade, New Delhi, may import these vehicles without a license but on payment of customs duty. Total customs duty leviable on these vehicles is 170.91% ad valorem. However in case of new vehicles the duty is 78.3% ad valorem.
  2. Value of these vehicles for the purpose of levy of customs duty is CIF value, where C stands for the cost of the goods, I is the insurance and F is the freight cost in the case of new vehicle is the transaction value between the seller and the buyer, however in the case of old and used vehicles cost is arrived at by taking value of the vehicle in year manufacture and after allowing depreciation at following rates.
  1. For every quarter during 1st year- 4%
  2. For every quarter during 2nd year- 3%
  3. For every quarter during 3rd year- 2.5%
  4. For every quarter during 4th year- and thereafter 2% subject to a maximum depreciation of 70%.

Import of Professional Equipment As Baggage

IMPORT OF PROFESSIONAL EQUIPMENT AS BAGGAGE
  1. For the purposes of baggage rules Professional Equipment means: Such portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession in which the returning passenger was engaged. This expression includes items used by carpenters, plumbers, welders, masons and the like. This concessions is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items
  2. Professional Equipment permitted to be imported to the following persons to the extent indicated below:
  1. Indian Passengers returning after a stay abroad of atleast 3 months: Rs. 10000
  2. Indian Passengers returning after a stay of atleast 6 months: Rs. 20000

Gold/Silver As Baggage Import Gold As Baggage

GOLD/SILVER AS BAGGAGE IMPORT OF GOLD AS BAGGAGE

Who can import gold as baggage?
  1. Any passenger of Indian origin (even if a foreign national).
  2. Any passenger holding a valid passport issued under the Passport Act, 1967.
Conditions
  1. The weight of gold (including ornaments) should not exceed 10 kgs per passenger.
  2. Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.
  3. The duty at the rate of Rs. 250 per 10 gms is paid by the passenger in convertible foreign currency.
  4. Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.
  5. The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India as unaccompanied baggage.
  6. The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metals and Minerals Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration in 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.
EXPORT OF GOLD JEWELRY AS BAGGAGE

There is no value limit on the export of Gold jewelry by a passenger through the medium of baggage so long as it constitutes the bonafide baggage of the passenger. A passenger may request the Customs for issue of an export certificate at the time of his/her departure from India, in respect of jewelry carried by him/her, to facilitate its reimport subsequently. Commercial export of gold jewelry through the courier mode is permitted subject to observance of prescribed procedures.

IMPORT OF SILVER AS BAGGAGE

Who can import silver as baggage?
  1. Any passenger of Indian origin (even if a foreign national).
  2. Any passenger holding a valid passport issued under the Passport Act, 1967.
Conditions
  1. The weight of silver (including ornaments) should not exceed the quantity of 100 kgs. per passenger.
  2. Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.
  3. The duty at the rate of Rs.500 per kg. is paid by the passenger in convertible foreign currency.
  4. Ornaments studded with stones and pearls will not be allowed to be imported under the scheme.
  5. The passenger can either bring the silver himself at the time of arrival or import the same within fifteen days of his arrival in India.
  6. 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 condition (i) and (iii). He is required to file a declaration in 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. 

Import Jewellery As Baggage

IMPORT OF JEWELRY AS BAGGAGE

A passenger who has been residing abroad for over one year is allowed to bring jewelry, free of duty, worth Rs. 10,000/- in the case of a gentleman passenger and Rs. 20,000/- in the case of a lady passenger

Foreign Exchange/Indian Currency Import of Foreign Exchange

FOREIGN EXCHANGE/INDIAN CURRENCY IMPORT OF FOREIGN CURRENCY

Any person can bring into India from a place outside India foreign exchange without any limit. However, declaration of foreign exchange/currency is required to be made in the prescribed Currency Declaration Form in the following cases:-
  1. Where the value of foreign currency notes exceeds US$ 5000/- or equivalent
  2. Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveler cheques etc.) exceeds US$ 10,000/- or its equivalent
EXPORT OF FOREIGN CURRENCY

Indians going abroad are permitted to take with them foreign currency without any limit so long as the same has been purchased from an authorised dealer in foreign exchange and endorsement to that effect has been made in the passport of the passenger by the concerned dealer.

Tourists while leaving India are allowed to take with them foreign currency not exceeding an amount brought in by them at the time of their arrival in India. As no declaration is required to be made for bringing in foreign exchange, currency not exceeding equivalent of U.S. $ 10000, generally tourists can taken out of India with them at the time of their departure foreign exchange/currency not exceeding the above amount. The export of foreign currency is otherwise prohibited

EXPORT OF INDIAN CURRENCY

Export of Indian Currency is strictly prohibited. However Indian residents when they go abroad are allowed to take with them Indian currency not exceeding Rs. 1000 in terms of RBI Notification No. 153/93 RBI, dated 12-07-93.

IMPORT OF INDIAN CURRENCY AS BAGGAGE

Import of Indian Currency is prohibited, however, in the case of passengers normally resident in India who are returning from a visit abroad, import of Indian Currency not exceeding Rs. 1000 is allowed.

Import of Fire Arms As Baggage

IMPORT OF FIRE ARMS AS BAGGAGE

Import of firearms is strictly prohibited. Import of Cartridges in excess of 50 is also prohibited. However, in the case of persons transferring their residence (as per conditions specified in the rules) to India for a minimum period of one year, one firearm of permissible bore can be allowed to be imported subject to the conditions that:- the same was in possession and use abroad by the passenger for a minimum period of one year and also subject to the condition that such firearm, after clearance, shall not be sold, loaned, transferred or otherwise parted with, for consideration or otherwise, during the lifetime of such person- the firearms can be allowed in such cases on payment of applicable duty provided the passenger has a valid arms licence from the local authorities. 

Import of Pet Animals As Baggage

IMPORT OF PET ANIMALS AS BAGGAGE

Domestic pets like dogs, cats, birds, etc. may be imported. Import of animals and birds is governed by strict health certificate regulations Clearance of one dog and other domestic pets, like cats and birds in a limited number may be allowed without Import Trade Control restrictions on furnishing the following health certificate to the customs authorities:
  1. A health certificate from a veterinary officer authorised to issue a valid certificate by the Government in the country of export to the effect that the dog imported is free from Aujossky's disease, Distemper, Rabies, Leishmaoiasis and Leptospirosis and in the case of cats from Rabies and Distemper.
  2. In the case of import of dogs and cats originating from countries where Rabies infection is known to exist, a health certificate containing a record of vaccination, vaccine used, brew of the vaccine and the name of the production laboratory and to the effect that the dog/cat was vaccinated against Rabies more than one month, but within 12 months prior to actual embarkation with nervous tissue vaccine or within 36 months with chicken embryo both the vaccines having previously passed satisfactory potency tests.
  3. In the case of parrots a certificate to the effect that the parrots were subjected to a compliment fixation test for psittaposis with negative results within 30 days prior to actual embarkation.

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