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What is ‘baggage’
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Baggage includes unaccompanied
baggage but does not include motor vehicles [section 2(3)].
Baggage includes all dutiable
articles imported by passenger or crew but does not include motor
vehicles, alcoholic drinks (beyond limits) and goods imported through
courier. |
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Taking out foreign currency
and Indian Rupees |
Indians going out can take out
any amount of foreign currency as long as it is obtained from
authorised foreign exchange dealer. He can take out and bring in
Indian currency only upto Rs 7,500. |
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Green channel and red
channel |
Incoming passenger with no
dutiable goods can pass through green channel. Passenger with dutiable
goods should pass through red channel. |
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Customs duty on baggage |
General rate of duty on import
of baggage is 36.05% (35% basic customs duty plus 2% education cess
plus 1% SAH education cess). One laptop computer is exempt. |
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General Free Allowance (GFA)
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Bona fide
luggage including used personal effects are exempt from customs duty.
In addition to bona fide luggage and one laptop computer,
Indian resident or foreigner residing in India over 12 years of age is
allowed general free allowance (GFA) of Rs 25,000, after stay abroad
for more than three days. GFA is lower when passenger comes from some
countries like Nepal, Bhutan, Myanmar or China.
GFA cannot be clubbed with
other person. |
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One laptop exempt |
Besides GFA, one laptop can be
imported free of customs duty. |
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Import of gold and silver
as baggage |
If a person comes after 6
months of stay, he can bring gold upto 10 Kg on payment of customs
duty @ Rs 750 per 10 gms (plus education cess of 3%) and silver upto
100 Kg on payment of customs duty @ Rs 1,500 per Kg (plus education
cess of 3%). |
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Import of commercial
samples |
Commercial samples can be
brought in or taken out within prescribed limits. |
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Transfer of residence (TR) |
Additional concession is
available if a person transfers his residence after stay abroad for
two years. He is eligible for concessional rate of 15% duty (plus 2%
education cess) of goods upto Rs 5 lakhs. In case of some goods, duty
is Nil. He is also entitled to GFA.
In case of mini TR (i.e.
person returning after 365 days), used personal effects and household
articles upto Rs 75,000 can be brought duty free, in addition to GFA.
However, items specified in Annex I, II and III as specified in
Baggage Rules are not allowed duty free. |
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Baggage by foreign tourist
coming to India and currency he can being in |
Foreign tourists can bring
used personal effects and travel souvenirs free of duty. Articles upto
Rs 8,000 can be brought as gifts duty free.
If value of foreign currency
notes exceeds US $ 5,000 or aggregate value of foreign exchange (in
the form of currency note, bank notes, traveller cheques etc.) exceeds
US $ 10,000, the passenger has to make declaration in Currency
Declaration Form (CDF)
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Unaccompanied baggage |
Unaccompanied baggage can be
brought. GFA is not allowed on unaccompanied baggage. |
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Import through Authorised
Courier |
Import through authorised
courier is treated as normal mode and usual customs duty is payable.
‘Authorised Courier’ should be registered with customs. Courier has to
file Courier Bill of Entry (in case of imports). Free gifts and
samples upto Rs 10,000 per consignment are permitted through courier
for imports. |
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Export through Authorised
Courier |
Authorised Courier has to file
Courier Shipping Bill or Bill of Export (in case of exports). Free
gifts upto Rs 25,000 per consignment permitted for export. Samples
upto Rs 50,000 can be exported through courier. |
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Import by post |
In case of import by post,
label/declaration on postal article is treated as ‘Entry’. Separate
Bill of Entry is not required. |
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Assessment by customs |
Postal articles are sent to
Foreign parcel Department of Post Office. The list is handed over to
Principal Appraiser of Customs. He will inspect mail. Packets
suspected of dutiable articles will be opened and examined by him . He
will assess the goods and then seal the parcel.
Gifts upto Rs 10,000 are free.
Post parcel is exempt if customs duty is upto Rs 100. |
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Payment of customs duty on
postal articles |
Goods will be handed over by
postmaster to addressee only on receipt of customs duty payable on the
goods. |
