Baggage Definition:
The tempo of duty and tariff appraisal, if any, pertinent to the baggage shall be the rate and valuation in strength on the date, on which a declaration is made in esteem of such baggage. In respect of the goods in person brought in by the passengers it means in the area of the retail price of the goods paid overseas. Tourists are at all times best advised to carry the inventive invoice/bill to mend the disputes.
A tourist is a passenger....
- Who is not usually a resident in India.
- Who penetrates India for a stay of not more than six months in the line of any twelve months era for legitimate non-immigrant intentions, such as - touring, amusement, games, fitness, family unit reasons, learning, spiritual pilgrimage or trade.
- The rudiments for treating any exposes or goods as personal belongings are that they were in use of the passenger or were brought and remunerated for by the passenger.
The baggage clearances at the chief International Airports in India consist of two channels for approval:
Green Channel:
Not having any dutiable goods to proclaim.
Red Channel:
Non announcement and unfair declaration of the dutiable goods may attract amputation of goods, fine or penalty. Sober offences like attempting to smuggle gold, lacking declaration may lead to apprehend and prosecution. Goods other than individual and domestic effects can be imported as baggage issue to firm frontier called Duty Free Allowance.
Duty Free Allowance and personal effects:
Presently goods of various values brought as accompanied baggage or on person can be cleared free of duty by passengers, based on their duration of stay abroad and their age. Goods brought as solitary baggage are not entitled for the allowances revealed below. Goods taken out from India by a passenger while going overseas can be imported again into India free of charge of duty afforded the passenger had received an sell overseas certificate from the Customs in deference of that scrupulous item while going abroad. Please note that Baggage Rules are diverse if coming from Nepal, Bhutan, Myanmar or China by air or land routes. |
Baggage (Amendment) Rules, 2006 - (Baggage Rules, 1998)
Short title and commencement
(1) These set of laws may be called the Baggage (revision) Rules, 2006.
Definitions
In these rules, unless the context otherwise requires:
(i) "appendix" means an Appendix to these rules;
(ii) "resident" means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;
(iii) "tourist" means a person not normally resident in India, 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;
(iv) "family" includes all persons who are residing in the same house and form part of the same domestic establishment;
(v) "professional equipment" means such portable equipments, instruments, apparatus and appliances as are required in his profession, by a carpenter, a plumber, a welder, a mason, and the like and shall not include items of common use such as cameras, cassette recorders, dictaphones, personal computers, typewriters, and other similar articles.
Passengers returning from countries other than Nepal, Bhutan, Myanmar or China.
An Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A. Provided that such Indian resident or such foreigner coming by land route as specified in Annexure IV, shall be allowed clearance free of duty articles in his bonafide baggage to the extent mentioned in column (2) of Appendix 'B'."
Passengers returning from Nepal, Bhutan, Myanmar or China
An Indian resident or a foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China, other than by land route, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix B.
Professionals returning to India:
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 what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (2) of Appendix C.
Jewellery:
A passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide baggage to the extent mentioned in column (2) of Appendix D. |
Tourists
A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix E.
Transfer of Residence:
- A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F, subject to the conditions, if any, mentioned in the corresponding entry in column (2) of the said Appendix.
- The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.
Provisions regarding unaccompanied baggage
- Provisions of these Rules are also extended to unaccompanied baggage except where they have been specifically excluded.
- The unaccompanied baggage had been in the possession abroad of the passenger and is dispatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow.
- The unaccompanied baggage may land in India up to 2 months before the arrival of the passenger or within such period, not exceeding one year, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger.
Application of these rules to members of the crew
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Appendix A
See Rule (3)
(1) | Articles allowed free of duty(2) |
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(a) All passengers of and above 10 years of age and returning after stay abroad of more than three days. |
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(b) All passengers of and above 10 years of age and returning after stay abroad of three days or less. |
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(c) All passengers up to 10 years of age and returning after stay abroad of more than three days. |
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(d) All passengers up to 10 years of age and returning after stay abroad of three days or less. |
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Appendix B
See Rule (4)
(1) | (2) |
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(i) Passengers of and above 10 years of age and returning after stay abroad of more than three days. |
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(ii) Passengers up to 10 years of age and returning after stay abroad of more than three days. |
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Appendix C
See Rule (5)
(1) | Articles allowed free of duty(2) |
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(a) Indian passenger returning after at least 3 months. |
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(b) Indian passenger returning after at least 6 months. |
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(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. |
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(Item (c), in column(2), in entry (i), for the figures 30,000, the figures 75,000 has been substituted vide Notification No. 11/2002 - Customs (N.T.) dated March 1st, 2002) |
Appendix D
See Rule (6)
(1) | Jewelery(2) |
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Indian passenger who has been residing abroad for over one year. |
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Appendix E
See Rule (7)
(1) | Articles allowed free of duty(2) |
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(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV; |
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(b) Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming Bhutan or of Pakistani origin coming from Pakistan. |
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(c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan |
No Free Allowance |
(d) 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 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 (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 |
Appendix F
See Rule (8)
Articles allowed free of duty | Conditions | Relaxation that may be considered |
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(a)Used personal and household articles, other than those listed at Annex. I or Annex. II, but including the article listed at Annexure III and jewellery up to ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger. |
(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR (2) total stay in India on short visit during the 2 preceding years should not exceed 6 months, and (3) passenger has not availed this concession in the preceding three years. |
(a) For condition (1) Shortfall of up to 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy Commissioner of Customs if the early return is on account of : (i) terminal leave or vacation being availed of by the passenger; or (ii) any other special circumstances. (b) For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases. (c) For condition (3) No relaxation |
(b) Jewellery taken out earlier by the passenger or by a member of his family from India. |
Satisfaction of the Asstt. Commissioner of Customs regarding the jewellery having been taken out earlier from India.
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Annex I:
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Annex II:
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Annex III:
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Annexure IV:
Amritsar: |
(1) Amritsar Railway Station (2) Attari Road (3) Attari Railway Station (4) Khalra |
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Baroda: |
(5) Assara Naka (6) Khavda Naka (7) Lakhpat (8) Santalpur Naka (9) Suigam Naka |
Delhi: |
(10) Delhi Railway Station |
Ferozpur District: |
(11) Hussainiwala |
Jodhpur Division: |
(12) Barmer Railway Station (13) Munabao Railway Station |
Baramullah District: |
(14) Adoosa Poonch District: (15) Chakan-da-bagh |