| II. |
New Articles: |
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A. |
New articles can be imported subject to the following limit either on the person or in the accompanied baggage of the passenger. Articles cannot be imported as unaccompanied baggage and duty has to be paid at the specified rates, if imported in such manner. |
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B. |
Limit: |
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| Passenger |
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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. 750/- |
Below 12 years |
Nil |
Nil |
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C. |
Duty Payable: |
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Import of Articles in excess of the limit specified above will attract duty at the following rate: |
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| Basic Duty |
50% |
| Surcharge |
10% |
| Special Additional Duty |
4% |
| The total duty based on the above scale works out to 61.2% |
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D. |
Restricted Articles: |
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The following articles are allowed to be imported by residents subject to the specified limit: |
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| Fire arms and catridges |
Upto 50 |
| Cigarettes |
Upto 200 |
| Cigars |
Upto 50 |
| Tobacco |
Upto 250 gms |
| Alcoholic liquor and wine |
Upto 1 litre each |
| Gold and Silver can be imported only in the form of ornaments. |
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E. |
Permitted Articles: |
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The following articles are allowed to be imported by residents without any restriction. However, the total value of all the articles being imported should not exceed the Duty Free Allowance limit specified above. |
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| Bedding including blankets |
Socks |
Invalid Chair |
| Bedsheets, Sleeping bag |
Shaving Kit |
Jeans |
| Boiler Suit |
Sarees |
Lungis |
| Blouses |
Salvars |
Neckties |
| Dresses |
Shoe Polish |
Nighties |
| Dentures |
Shoe Brush |
Pants |
| Frocks |
Spectacles |
Peticoats |
| Gloves |
Tops |
Perfumes |
| Handkerchiefs |
Towels |
Toilet articles |
| Hair Dryer |
Underwear dresses |
Cosmetic in use |
| Hair Curler / Styler |
Umbrella |
Suits |
| Hearing aids |
Walking stick |
Shirts |
| Headgear |
Shoes |
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Additional Limit for Professionals |
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Professionals coming to India are allowed to import the following articles at the specified scales: |
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| Indian Passenger |
Used Household Articles |
Professional Equipment |
| Returning after three months |
Upto Rs.6,000/- |
Upto Rs.10,000/- |
| Returning after six months |
Upto Rs.6,000/- |
Upto Rs.20,000/- |
| Returning after a stay of 365 days during the preceeding two years on termination of his work (this concession was not availed in the preceeding three years) |
Upto Rs.30,000/- |
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Professional returning from abroad after termination of his work can import the following items at a concessional Customs Duty @ 25%, Surcharge @ 10% and Special Additional Duty @ 4% (total duty @ 32.6%): |
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| 1. |
Colour Television / Monochrome Television |
| 2. |
Video Cassette Recorder / Video Cassette Player / Video Television Receiver |
| 3. |
Washing Machine |
| 4. |
Electrical / Liquified Petroleum Gas Cooking Range (other than Electrical / Liquified Petroleum Gas stoves) with not more than two burners and without any extra attachment |
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Dish Washer |
| 6. |
Music System |
| 7. |
Personal Computer |
| 8. |
Air Conditioner |
9. |
Refrigerator |
10. |
Deep Freezer |
11. |
Microwave Oven. |
12. |
Video camera or combination of such video cameras with one or more of the following goods: |
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a. |
Television Receiver |
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b. |
Sound recording or reproducing apparatus; |
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c. |
Video reproducing apparatus |
13. |
Word Processing Machine |
14. |
Fax machine |
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Household effects |
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The following are included in the list of items which can be imported as household effects by professionals: |
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| Egg beater |
Grill |
| Battery operated lights |
Juicer |
| Big thermos |
Linen |
| Blender |
Liquidizer |
| Crockery |
Oven |
| Cutlery |
Portable Generator |
| Dry or Steam Iron |
Pressure-cooker |
| Food carrier |
Rotissoire |
| Glassware |
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Professional equipment |
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Professionals like carpenter, welder, plumber, manson, etc., can import portable equipments, instruments, apparatus and appliances used in their profession. However, items such as cameras, cassette recorders, dictaphones, personal computers, typewriters and other similar articles cannot be imported as professional equipment. |
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Photographic equipments like cameras, lens, battery charger, tripod, etc., can be imported free of duty by professional photographers as their personal baggage for using them in their profession. Following types of cameras are permitted to be imported under this category: |
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| i. |
Film cameras designed for film of not less than 35mm |
| ii. |
Still cameras taking film of size 4" x 5" and above. |
| iii. |
Photostat cameras |
| iv. |
Microfilm cameras |
| v. |
Photo composing cameras |
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Students of photography can import photographic equipment and cameras free of duty as part of their personal baggage and used abroad by them for the purpose of practical training. The students are required to produce a certificate from the Indian Embassy abroad that they are bonafide students of photography and the above articles are their own property and used by them in the course of their training. |
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Jewellery |
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Jewellery can be imported subject to the following limits: |
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Male |
Female |
| Indian Passenger who was residing abroad for over one year |
Upto Rs.10,000/- |
Upto Rs.20,000/- |
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Gold |
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1. |
Gold includes primary gold and ornaments made of gold other than those studded with stones or pearls. |
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2. |
Passengers (including minor children) holding Indian passport or of Indian origin (excluding nationals of Pakistan or Bangladesh) can bring gold upto 10 kgs per passenger. |
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3. |
Passanger should have stayed abroad for atleast 6 months. Short visits upto 30 days duration are ignored. |
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4. |
Duty is payable in convertible foreign exchange @ Rs.40/- per gram of gold imported into India. |
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