BAGGAGE RULES

[M.F. (D.R.) Notification No. 30/98-Customs (N.T.), dated 2-6-1998, as amended]

In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), and in super session of the Baggage Rules, 1994, except as respects things done or omitted to be done before such super session, the Central Government hereby makes the following rules, namely: -

1. Short title and commencement



a) These rules may be called the Baggage Rules, 1998.

b) They shall come into force on the date of their publication in the Official Gazette.



2. Definitions: In these rules, unless the context otherwise requires:


a) "Appendix" means an Appendix to these rules;

b) "Resident" means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;

c) "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;

d) "Family" includes all persons who are residing in the same house and form part of the same domestic establishment;

e) "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.


3. 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 bonafide baggage to the extent mentioned in col. (2) of Appendix A.


4. 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 bonafide baggage to the extent mentioned in column (2) of Appendix B.


5. 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 bonafide baggage to the extent mentioned in column (2) of Appendix C


6. Jewellery

A passenger returning to India shall be allowed clearance free of duty jewellery in his bonafide baggage to the extent mentioned in column (2) of Appendix D.


7. Tourists

A tourist arriving in India shall be allowed clearance free of duty articles in his bonafide
baggage to the extent mentioned in column (2) of Appendix E.


8. Transfer of residence

a) 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 bonafide 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.

b) The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.



9. Provisions regarding unaccompanied baggage

a) Provisions of these Rules are also extended to unaccompanied baggage except where they have been specifically excluded.

c) The unaccompanied baggage had been in the possession abroad of the passenger and is despatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs may allow.

d) 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 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.


10. Application of these Rules to members of the crew:

The provisions of these Rules shall apply in respect of members of the crew engaged in a foreign going vessel for importation of their baggage at the time of final pay off on termination of their engagement.



Appendix A
(See rule 3)

(1)

Articles allowed free of duty
(2)

(a) All passengers of and above12 years of age and returning after stay abroad of more than three days.

(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 12,000 if these are carried on the person or in the accompanied baggage of the passenger.

(b) All passengers of and above 12 years of age and returning after stay abroad of three days or less.

(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 6,000 if these are carried on the person or in the accompanied baggage of the passenger.

(c) All passengers upto 12 years of age and returning after stay abroad of more than three days.

(i)Used personal effects, excluding jewellery, required for satisfying daily necessities of life.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger.

(d) All passengers upto 12 years of age and returning after stay abroad of three days or less.

(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 1,500 if these are carried on the person or in the accompanied baggage of the passenger.



Explanation: The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.



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Appendix B
(See rule 4)

(1)

Articles allowed free of duty (2)

(i) Passengers of and above 12 years of age and returning after stay abroad of more than three days.

(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 3,000 if these are carried on the person or in the accompanied baggage of the passenger.

(ii) Passengers upto 12 years of age and returning after stay abroad of more than three days.

(i) Used personal effects, excluding Jewellery, required for satisfying daily necessities of life.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 750 if these are carried on the person or in the accompanied baggage of the passenger.


Explanation: The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.



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Appendix C
(See rule 5)

(1)

Articles allowed free of duty (2)

(a) Indian passenger returning after at least 3 months

(i) Used household articles upto an aggregate value of Rs. 6,000/-.

(ii) Professional equipment upto a value of Rs. 10,000/-.

(b) Indian passenger returning after at least 6 months.

(i) Used household articles upto an aggregate value of Rs. 6,000/-.

(ii) Professional equipment upto a value of Rs. 20,000/-.

(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.

(i) Used household articles and personal effects, (which have been in the possession and use abroad of the passenger or his family for at least six months), and which are not mentioned in Annex I or Annex II upto an aggregate value of Rs.30,000/-.





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Appendix D
(See rule 6)

(1)

Jewellery (2)

Indian passenger who has been residing abroad for over one year.

(i) Jewellery upto an aggregate value of Rs. 10,000/-by a gentleman passenger, or

(ii) Upto an aggregate value of Rs. 20,000/- by a lady passenger.






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Appendix E
(See rule 7)

(1)

Articles allowed free of duty
(2)

(a) Tourists of Indian origin

(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 India for a foreign destination.

(ii) Articles as allowed to be cleared under rule 3 or rule 4.

(b) Tourists of foreign origin other than hose of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.

(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 tourist leaves India for a foreign destination.

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 4,000 for making gifts.

(c)Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.

No free allowance.





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Appendix F
(See rule 8)


Articles allowed free of duty

Conditions

Relaxation that may be considered

(a)Used personal and household articles, other than those listed at Annex I or Annex-II, but including jewellery upto 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 upto 2 months in stay abroad can

be condoned by Assistant 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 Assistant Commissioner of Customs regarding the jewellery having been taken out earlier from India

 




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Annex I

1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
4. Alcoholic liquor and wines in excess of one litre each.
5. Gold or silver, in any forms, other than ornaments.






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Annex II

1. Colour Television/Monochrome Television.
2. Video Cassette Recorder/ Video Cassette Player/ Video Television Receiver.
3. Washing Machine.
4. Electrical/ Liquefied Petroleum Gas Cooking Range (other than Electrical/ Liquefied Petroleum Gas stoves with no more than two burners and without any extra attachment.
5. Dish Washer.
6. Music System.
7. Personal Computer.
8. Air Conditioner.
9. Refrigerator.
10. Deep Freezer.
11. Microwave Oven
12. Video camera or the combination of such video camera with one or more of the following goods, namely: -
(a) Television Receiver; (b) Sound recording or reproducing apparatus; (c) Video reproducing apparatus.
13. Word Processing Machine.
14. Fax machine.
15. Vessels.
16. Aircraft.
17. Cinematographic films of 35 mm. and above.
18. Gold or silver, in any forms, other than ornaments.



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RATE OF DUTY ON BAGGAGE


1. Generally items imported as baggage are subjected to a uniform rate of duty. The general rate of duty for items imported in excess of the permissible free allowance is 60%.

2. The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years 35%;


NOTE: For details regarding free allowance and eligibility of transfer of residence see Baggage Rules 1998.

3. Alcoholic drinks and Tobacco products imported in excess of free allowance are charged to duty at the
rate applicable to their commercial imports.

4. Gold is charged to a duty of Rs.250 per 10 gm for passengers importing gold under the prescribed scheme;

5. Silver is charged to a duty of Rs.500 per kg for passengers importing silver under the prescribed scheme;

NOTE: Rates of various duties are subject to change.



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IMPORT OF CAR
VALUATION OF CAR & DUTY RATES


The value of the car is determined in the following manner:

Manufacturer's invoice value is accepted wherever such invoice is available.
When no such invoice is available, value is determined on the basis of the world car catalogues available with the department or on the basis of manufacturer's price list, wherever available. Normal Trade Discounts are allowed to be deducted where ever the value is taken on the basis of World car catalogues.
Value of Second hand car is arrived at in the above manner after allowing the deductions for depreciation as per the schedule below, subject to maximum of 70%:


PERIOD OF USE

DEPRECIATION ALLOWED

For every quarter during 1st year

4%

For every quarter during 2nd year

3%

For every quarter during 3rd year

2.5%

For every quarter during 4th year and thereafter

2%



The present rate of duty on import of Car is as below:
Total effective duty works out to 170.91%. However in case new vehicles (i.e., vehicles which have not been registered any where prior to importation), the duty is 78.3% ad valorem.
For latest amendments please visit http://www.cbec.gov.in/cae/customs/info-trvllrs/



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IMPORT POLICY


In terms of Public Notice No.3 (RE-2000/1997-2000 dated 31.3.2000 issued by the Director General of Foreign Trade, New Delhi, passenger cars/jeeps/multi utility vehicles etc. which are in the restricted category may be imported without a licence on payment of full Customs duty by the following categories of importers.

1. Individuals coming to India for permanent settlement after two years continuous stay abroad;

2. Resident Indians presented; with a car as an award in any International event/match/abroad;

3. Legal heirs/successors of deceased relatives residing abroad;

4. Physically handicapped persons;

5. Companies incorporated in India having foreign equity participation;

6. Branches/Office of foreign firms;

7. Charitable/Missionary/Religious Institutions registered as per the law relating to the registration of the societies or trusts or otherwise approved by the Central or State Government, subject to the condition that the importer is an established Institution and is functioning for the common benefit of the community, and subject further to production of necessary clearance under the Foreign Contribution (Regulation) Act 1976;

8. Honorary Consuls of foreign countries on the recommendation of the Ministry of External Affairs, Government of India;

9. Journalists/Correspondents of foreign news agencies having, accreditation certificate with the Press Information Bureau, Ministry of Information & Broadcasting, Government of India.


All the above categories shall be entitled to import only one vehicle except categories (e) and (f) which shall be entitled to import maximum of three vehicles. Persons in category (d) shall be entitled to import only specially designed vehicles; suitable for use by; handicapped. All such imports shall carry a "NO SALE" condition of two years, which shall be endorsed by the Customs authorities on the passport/registration documents at the time of import and by the Regional Transport Authorities when such vehicles are presented for registration in India. All such imports except by the physically handicapped persons, shall not involve any foreign exchange remittance from India directly or indirectly.


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FOREIGN EXCHANGE/CURRENCY


Declaration of Foreign Exchange /Currency is required to be made before the Customs Officer in the following cases:
1. Where the value of foreign currency notes exceeds US$ 2500 or its equivalent
2. Where the aggregate value of the foreign exchange brought by the passenger in the form of currency notes, bank notes or travellers cheques etc exceed US$ 10,000 or its equivalent.


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© 2003 Consulate General of India ,Sydney