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CUSTOMS GUIDE FOR TRAVELLERS

The passenger has to declare the contents of his baggage in the prescribed Indian Customs Declaration Form at airports. The passenger has the option of seeking clearance through the Green Channel or through the Red Channel subject to the nature of goods being carried.

(i) Green Channel for passengers not having any dutiable goods.

(ii) Red Channel for passengers having dutiable goods.

However, Green channel passengers must deposit the Customs portion of the disembarkation card to the Customs official at the exit gate before leaving the terminal. Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/ penalty and confiscation of goods.

Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment.

Declaration of foreign exchange/currency has to be made before the custom officers in the following cases:

(a) Where the value of foreign currency notes exceed US $ 5000 or equivalent

(b) Where the aggregate value of foreign exchange including currency exceeds

US $ 10,000 or equivalent

Duty Free Allowances and Entitlements for Indian Residents and Foreigners Residing in India

A Resident means a person holding a valid passport issued under the Passports Act, 1967 and normally residing in India

I. For passengers coming from countries other than

(a) Nepal, Bhutan, Myanmar or China.

(b) Pakistan by Land Route

Duty–Free Entitlements For

Bonafide Baggage

For Passengers of age 10

Years & Above

For Passengers

of age below 10

Years

Used personal effects

(excluding jewellery) required

for satisfying daily necessities

of life

Free If returning after stay abroad of more than three days.

Free If returning after stay abroad of more than three days.

Other articles carried on

person or in accompanied

baggage

(a) if stay abroad is for

more than three days

(b) if stay abroad is up to

three days

Valued up to

Rs.35,000/-

Valued up to

Rs.15,000/

Valued up to

Rs.15,000/-

Valued up to

Rs.3,000/-

II. For passengers coming from

(I) Nepal, Bhutan, Myanmar or China, other than by land route

(ii) Pakistan by land route

Duty – Free Entitlements For Bonafide Baggage if Stay abroad for more than

three days

For Passengers of age 10 Years

& above

For Passengers of age below 10

Years

Used personal effects (excluding

jewellery) required for satisfying daily

necessities of life

Free

Free

Other articles carried in person or in accompanied baggage

Rs.6,000/-

Rs.1,500/-

Note:

1. The free allowance shall not be pooled with the free allowance of any other passenger.

2. The free allowance is not applicable to the following goods

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 or wines in excess of 2 litres.

5. Gold or silver any form, other than ornaments.

6. Flat Panel (LCD/LED/Plasma) Television.

3. One laptop computer (notebook computer) over and above the said free allowances mentioned above is also allowed duty free if imported by any passenger of the age of 18 years and above.

4. The goods over and above the free allowances shall be chargeable to customs duty @ 35% plus education cess of 3% i.e. to say the effective rate is 36.05%.

5. Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports as per the Customs Tariff Act, 1975.

6. Passengers normally resident of India who are returning from a visit abroad may carry Indian currency upto Rs. 10,000/-.

7. In case the value of any one item exceeds the duty free allowance, the duty shall be calculated only on the value in excess of free allowance.

SPECIAL ALLOWANCES FOR PROFESSIONALS

An 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:-

Eligible Passenger

Articles allowed free of duty

(a) Indian passenger returning after at least 3 month

(i) Used household articles upto an aggregate value

of Rs.12,000/-

(ii) Professional equipment upto a value of

Rs.20,000/-

(b) Indian passenger returning after

at least 6 month

(i) Used household articles upto an aggregate value

of Rs.12,000/-

(ii) Professional equipment upto a value of

Rs.40,000/-

(c) Indian passenger returning after a

stay of minimum 365 days

during the preceding 2 years on

termination of his work, and who

has not availed this concession in

the preceding three years.

(i) Used household articles 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, Annexure II or Annexure III of the

Baggage Rules 1998 upto an aggregate value of

Rs.75,000.

Note: For the purposes of Baggage Rules, 1998 Professional Equipment means such portable equipment, instruments, apparatus and appliances are 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 concession is not available for items of common use such as

Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items.

DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR TOURISTS DEFINITION OF TOURIST

A tourist is a passenger

a) Who is not normally a resident in India

b) 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 duty free clearance of articles in his bonafide baggage to the extent as mentioned below:-

Eligible Tourists

Articles allowed free of duty

(a) Tourists of Indian origin coming to India

other than tourists of Indian origin

coming by land routes as specified in

Annexure IV

(i) Used personal effects and travel

souvenirs, if -

(a) these goods are for personal use of

the tourist, and

(b) these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.

(ii) Articles as allowed to be cleared under rule 3 or rule 4.

(b) Tourists of foreign origin, other than

those of Pakistani origin coming from

Pakistan, coming to India by air.

(i) Used personal effects

(ii) Articles other than those mentioned in

Annexure I upto a value of ‘8000 for

personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.

(c) Tourists –

(i) Of Pakistani origin coming from

Pakistan other than by land routes;

(ii) Of Pakistani origin or foreign tourists

coming by land routes as specified in

Annexure IV;

(iii) Of Indian origin coming by land routes as specified in Annexure IV.

( i) Used personal effects

(ii) Articles other than those mentioned in

Annexure I up to a value of ‘6000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.”

For more information, please check www.cbec.gov.in.

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