| Clearance |
General Duty Free
Allowance |
| Declaration |
Persons Eligible |
| |
| The
prerequisites for treating any articles / goods as baggage is that they were in use of the
passenger or were brought and paid for by the passenger. |
| |
| All
items brought into or taken out of India are subject to exchange management and customs
duties are imposed at the specified rates. Similarly, importers / exporters are
required to obtain a license or Customs Clearance Permit (CCP) to import / export goods
into / out of India. They are also required to obtain Import Export Code (IEC)
Number. |
| |
|
|
|
| |
| Goods
imported by a passenger as his bonafide baggage are, however, exempt from the above
requirements. The passenger is only required to comply with the existing Baggage
Rules in India and bring into / take out of India, baggage to the extent admissible under
those Rules. Import / Export of baggage in excess of the limits is, however,
chargeable / liable to duty at the existing rates |
| |
| Clearance |
| |
| Baggage
can be cleared through the following channels based on the nature of the goods : |
|
| Green Channel |
Not having any dutiable goods |
Passenger can walk through this manned by
Customs Officials, thereby declaring the baggage orally. |
| Red Channel |
Having dutiable goods |
Passengers can walk through this channel. |
|
| Top |
| Declaration |
|
| |
| A
person carrying the goods with him is referred to as the owner of the baggage. The
owner is required to make a declaration of the contents of the baggage to the Customs
Officials for obtaining clearance. The declaration is to be made on a prescribed
form. The rate of duty and tariff valuation shall be determined based on the date on
which the declaration is made. |
|
| The
declaration made by the owner should be true and complete in all respects. Any
dutiable or prohibited goods which are not properly declared can be confiscated by the
Customs officials. Any discrepancy may lead to detention / confiscation of the
goods being carried. In case, any dispute / doubt arises as to the bonafide nature of the
baggage, the same may be referred to the Additional / Deputy Collector of Customs. |
| |
| Mis-declaration
/ Non-declaration can also lead to penal action, based on the value of goods, as below: |
| |
| Value of Goods |
Action |
| - |
Upto Rs.500/- |
- |
Allowed clearance on
payment of duty. |
| - |
Beyond Rs.500/- and
upto Rs.2,000/- |
- |
Allowed clearance on
payment of duty and redemption fine.
Suitable personal penalty on case to case basis. |
| - |
Beyond Rs.2,000/-
and upto Rs.5,000/- |
- |
Absolute
confiscation of goods.
Deterrent personal penalty. |
| - |
Beyond Rs.5,000/- |
- |
Prosecution
proceedings.
Any other suitable action. |
|
| |
| The date of
declaration is important for determining the applicable tariff valuation and rate of duty. |
Top |
| General Duty Free Allowance |
| |
| Personal and
household effects are treated as baggage and can be imported freely without any
restriction as to the value of the goods. However, they should be imported in
reasonable quantities. Goods in commercial quantities may be allowed to be imported
as baggage based on the merits of the case. |
| |
| Goods other than
personal and household effects can be imported as baggage subject to certain limit called
Duty Free Allowance as under: |
| |
| Passenger |
Returning after stay abroad of more than three days |
Returning after stay abroad of three days or less |
|
Coming from countries other than Nepal, Bhutan, Myanmar or China |
12
years or above |
Upto Rs. 12,000/- |
Upto Rs. 6,000/- |
Below
12 years |
Upto Rs. 3,000/- |
Upto Rs. 1,500/- |
Coming from Nepal, Bhutan, Myanmar or china other than by land route |
12
years or above |
Upto Rs. 3,000/- |
Upto Rs.
7,50/- |
Below
12 years |
Nil |
Nil |
|
|
|
| |
| The allowance
allowed as above is for an individual passenger and cannot be pooled / clubbed with that
of another passenger. |
| |
| Persons Eligible |
|
|
| Baggage is
allowed clearance free of duty subject to the limitations / conditions for the following
categories of persons: |
| |
| Category |
Purpose |
| 1. |
Indian citizens /
Foreign nationals residing in India |
Who go abroad on a short trip for
business, recreation, medical treatment, etc. |
| 2. |
Indian citizens |
Who are engaged in a profession
abroad |
| 3. |
Tourists of Foreign origin or
Indian origin normally residing abroad |
Who come to India for a stay not
more than 6 months for business, recreation, medical treatment, etc. |
| 4. |
Indian citizens / Foreign
nationals residing abroad for more than two years |
For transferring
their residence to India |
|
|
| |
| Baggage can also be cleared free
of duty to certain extent, if they are in form of: |
| 1. |
Jewellary brought in as baggage by a passenger
returning to India |
| 2. |
Unaccompanied baggage |
| 3. |
Pets such as Dogs, Cats, Parrots. |
|
