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.

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;

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

1. NEPAL, BHUTAN, MYANMAR OR CHINA.
2. PAKISTAN BY LAND ROUTE

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.

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.

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.

13. Word Processing Machine.
14. Fax Machine.
15. Vessels.
16. Aircraft.
17. Cinematographic films of 35mm and above.
18. Gold or silver, in any form, other than ornaments.

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

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%.

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

1. Any passenger of Indian origin (even if a foreign national).
2. Any passenger holding a valid passport issued under the Passport Act, 1967.

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.

1. Any passenger of Indian origin (even if a foreign national).
2. Any passenger holding a valid passport issued under the Passport Act, 1967.

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. 

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

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.