BAGGAGE RULES FOR PERSONS
On a bonafide transfer
of residence to India, you can import free of Customs duty, your
personal and household effects without any limit but subject to
the following conditions, namely:-
- you have been residing abroad for a minimum period of two years
immediately preceding the transfer of residence;
- you affirm by a declaration that the goods have been in your
or your familys possession and use abroad for a minimum
period of one year.
These concessions are in addition to the duty free concessions
available to you as a non-tourist passenger.
You can also bring in your jewellery but the value of gold jewellery
should not exceed Rs. 10,000/- in the case of male passenger and
Rs. 20,000/- in the case of female passenger. However, these limits
will not apply to the jewellery in respect of which the Assistant
Commissioner of Customs is satisfied on the basis of the evidence
(Export Certificate) produced by you or a member of your family
that it had been taken out of India by the passenger or by a member
of his or her family.
used or new) not allowed free of duty but at concessional rate of
duty of 32.6% ad valorem.
- Colour TV/Monochrome TV.
- Washing machine.
- Electrical/LPG Cooking Range (other than Electrical LPG stoves
with not more than two burners and without any extra attachment).
- Dish washers.
- Music system.
- Personal Computer.
- Deep freezer.
- Microwave oven.
Video camera or the
combination of any such video camera with one or more of the following
- Television receiver.
- Sound recording or reproducing apparatus.
- Video reproducing apparatus.
- Word processing machine.
Subject to the conditions
- Such person by a declaration that the goods have been in his
possession abroad or the goods are purchased from the duty-free
shop by such person at the time of his arrival but before clearance
- Unaccompanied goods were shipped or dispatched or arrived within
the prescribed time limits.
- Only one unit of each item per family is allowed.
- The person claiming this benefit affirms by declaration that
no other member of the family had availed or would avail this
benefit. The term "family" includes all person in the
same house and forming part of the same establishment.
- Passengers has not availed this concession in the preceding
Articles not allowed
under Transfer of Residence.
The transfer of residence
concessions do not include:-
- Motor vehicles;
- Cinematograph films of 35 mm and above;
- Alcoholic liquor or wine cigarettes/cigars/tobacco;
- Gold in any form other than ornaments;
- Silver in any form other than ornaments;
- Fire Arms.
CLEARANCE OF GOLD
ON PAYMENT OF DUTY
Who can import gold
Any passenger of Indian
Any passenger holding
a valid passport issued under the Passport Act, 1967.
- The weight of gold (including ornaments) should not exceed
10 kgs. per passenger.
- Such passenger is coming to India after a period of not less
than six months of stay abroad. However, short visit during these
six months shall be ignored if the duration on such short visits
does not exceed 30 days and the passenger has not availed of the
exemption under the scheme at the time of such short visit.
- The duty at the rate of Rs. 400/- per 10 gms is paid by the
passenger to be imported under the scheme mentioned above.
- Ornaments studded with stones and pearls will not be allowed
to be imported under the scheme mentioned above.
- The passenger can either bring the gold himself at the time
of arrival or import the same within fifteen days of his arrival
- The passenger can also obtain the permitted quantity of gold
from Customs bonded warehouse of State Bank of India and Metal
and Mineral Trading Corporation subject to conditions (i) and
(iii). He is required to file a declaration on the prescribed
Form before the Customs Officer at the time of arrival in India
stating his intention to obtain the gold from the Customs bonded
warehouse and pay the duty before clearance.
CLEARANCE OF SILVER
ON PAYMENT OF DUTY
Who can import gold
- Any passenger of Indian origin.
- Any passenger holding a valid passport issued under the Passport
The weight of silver
(including ornaments) should not exceed 100 kgs. per passenger.
Such passenger is coming
to India after a period of not less than six months of stay abroad.
However, short visit during these six months shall be ignored if
the duration on such short visits does not exceed 30 days and the
passenger has not availed of the exemption under the scheme at the
time of such short visit.
The duty at the rate
of Rs. 500/- per 1 kg is paid by the passenger to be imported under
the scheme mentioned above.
Ornaments studded with
stones and pearls will not be allowed to be imported under the scheme
The passenger can either
bring the silver himself at the time of arrival or import the same
within fifteen days of his arrival in India.
The passenger can also
obtain the permitted quantity of silver from Customs bonded warehouse
of State Bank of India and Metal and Mineral Trading Corporation
subject to conditions (i) and (iii). He is required to file a declaration
on the prescribed Form before the Customs Officer at the time of
arrival in India stating his intention to obtain the silver from
the Customs bonded warehouse and pay the duty before clearance.
The jewellery, which
is in addition to the jewellery otherwise allowed without payment
of duty, only is liable to payment of duty under the above mentioned
scheme for import of gold.
SHORT VISITS TO
INDIA DURING YOUR STAY ABROAD
For the purpose to
Transfer of Residence Rules, short visits if any, made by you to
India during the aforesaid period of two years are ignored if the
total duration of stay on these visits does not exceed six months,
and on sufficient cause being shown by you the Commissioner of customs
can condone the period of stay in India in excess of six months.
CONDITIONS OF SHORTFALL
IN THE PERIOD OF STAY ABROAD
For the purpose of
Transfer of Residence Rules, shortfall upto a period of two months
in your stay abroad may be condoned by the Assistant Commissioner
of customs. If he is satisfied that your early return to India has
been caused by your availing of the terminal leave or a vacation
or by any other special circumstances.
There is no scope for
condoning any shortfall in stay abroad beyond a period of two months.
CLEARENCE OF UNACCOMPANIED
The articles of baggage
which you were using abroad and which you could not bring with you,
can be brought after your arrival. You can clear this baggage at
any of the international airports, customs ports, land customs stations
and inland container depots.
- If you are sending your unaccompanied baggage, ensure that
you make arrangements to dispatch it to India within on month
of your arrival in India. The limit can be extended by the Assistant
Commissioner on being satisfied that the goods could not be shipped
within the aforesaid period inspite of the passenger having taken
all steps of the purpose.
- If you wand to send your baggage before your arrival in India
ensure that it lands within two months prior to your arrival.
The time-limit of two months can be extended to not more that
one year by the Assistant Commissioner 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 the sudden illness of the passenger of a member of family,
natural calamity or disturbed conditions or disruption in transport
or travel arrangements in the country concerned or any other reason,
which necessitated a change in the travel schedule of the passenger.
BAGGAGE RULES FOR
These rules are
not applicable to Tourists of Nepalese and Bhutanese origin coming
from these countries.
WHO IS A TOURIS?
A tourists is a passenger
- who is not normally a resident in India;
- who enter India for stay of not more that six months in the
course of any twelve months period for legitimate non-immigrant
purpose, such as;
- Touring; Recreation; Sports; Health; Family reasons; Study;
Religious pilgrimage; or Business;
ITEMS ALLOWED DUTY-FREE
All your personal effects
like clothing and other articles new or used which you reasonably
require, excluding merchandise for commercial purpose will be allowed
free of duty. Personal effects which are not consumed during your
stay in India are required to be taken beck on leaving the country.
A tourists origin visiting
India can bring articles upto a value of Rs. 4,000/- (Rs. 12,000/-
for tourists on Indian origin) free of duty, which are intended
as gifts, or even for his personal use.
Tobacco, Alcoholic Liquors
Tourists, whether of
foreign of Indian origin, are allowed the following items duty-free
but the free allowance;
- 200 cigarettes or 50 cigars or 250 gms. Tobacco;
- Alcoholic liquor and wine upto 1 liter each.
for Tourists of India origin to bring articles on payment of duty
Tourists of Indian
origin can also import items of personal and household effects for
presentation as gifts and souvenirs to friends and such articles
which are in excess of the free allowance or which cannot be cleared
under free allowance can be cleared on payment of duty. The details
of rates of duty etc. can be seen at (clearance and payment of duty)
of Baggage Rules for Passengers (Other than Tourists).
You are not allowed
to take out or bring into the country any Indian currency, s export
and import of Indian currency, without permission of the Reserve
Bank of India, is prohibited.
Declaration of Foreign
Exchange/Currency is required to be made before the Customs Officer
in the following cases.
- Where the value of Roreign Currency notes exceed U.S. $ 5,000/-
- Where the aggregate value of Foreign Exchange including (i)
above exceed U.S. $ 10,000/- or its equivalent.
Channels of clearance
There are two channels
of Customs clearance
- Green Channel for passengers not having any dutiable goods.
- Red Channel for passengers having dutiable goods.
- You are advised to report at the appropriate channel for Customs
In case your baggage
has been lost of mishandled by the airlines, please obtain a certificate
to that effect from the airlines and get it countersigned by Customs
indicating specifically the unutilised portion of the free allowance.
- Possession of Narcotic Drugs is strictly prohibited. The quantum
of punishment will be decided in accordance with the law of the
country where the passenger is caught carrying such drugs. The
punishment can extended to even death sentence.
- Import of firearms as baggage is prohibited.
- Taking out exotic, wild orchids, and wildlife, both flora and
fauna is strictly prohibited. For clarification, passengers could
approach the Regional Deputy Director (Wildlife Preservation),
Government of India or the State Chief Wildlife Wardens posted
at Calcutta, Delhi, Bombay and Madras.
PLEASE ALSO NOTE
- Non-declaration, misdeclaration and concealment of imported
goods in an offence under the Customs Act, which may result in
confiscation, fine penalty and eve prosecution.