Each and every person coming to India from abroad, whether
a resident or tourist, an Indian or foreigner, must have a
fairly broad idea of the baggage rules in India to avoid subsequent
Whereas used household items can be brought without any limit,
the passengers will have to pay duty on brand new items for
personal use or gifts.
Even on this, there area few concessions which broudly depend
on the categories of passenger - residents. Persons and on
transfer of residence and tourists.
Before we return to the concessions available to these categories
, let us cover some common features.
The various ceiling on allowance are limited per individual
passenger and cannot be pooled with that of another. Any passenger
may request detention of dutiable or prohibited articles for
being returned to him while leaving India.
The request for detention cannot be entertained after the
goods have been confiscated and / or penalty imposed. However
, if a true declaration has been made by the passenger and
it is subsequently realized that the same cannot be cleared
for home consumption , the passenger can opt for detention
of the goods.
Passengers who have been residing abroad for over one year
are allowed to import free of duty , jewellery upto Rs.10,000/-
in the case if male and Rs.20,000/- for females .
Even an infant who is allowed 25 per cent of benefits normally,
can enjoy this full concession, provided the jewellery is
for bona fide use of the infant. The value of jewellery is
determined at the prevailing international rates.
Import of old jewellery for convertion into new and subsequent
re-export is not permitted. Only one wrist watch, irrespective
of its value, can be included in personal effects.
Article which exceed the duty-free allowance can be cleared
on payment of duty 50 per cent and valorem , plus two per
cent special duty
foreign nationals, normally residing in
India, who go abroad on a short trip.
Persons who are abroad for less than three months can
import new articles upto Rs.6000 (except articles specified
in List - A and List - B) free of duty.
This general free allowance is applicable only to passengers
above 12 years, and below this age only 25 per cent
of the normal allowance is available.
No concession for new article can be availed of if
they are not accompanying the passenger.
Indian citizens who go abroad for training, education,
contractual employment, etc. and return after three
months but before 365 days, are allowed additional duty-free
import of professional equipment upto Rs.10000.
Where the stay was for over six months but under 365
days , the additional allowance is higher at Rs.20000.
Professional equipment consist of portable instruments
related to the profession of the passenger. However,
it does not include item of common use such as cameras,
cassette recorders, dictaphoces personal computers,
|2.Transfer of residence
Indian citizen returning on bonafied transfer of
residence to India after a stay of not less than two year
abroad and for a minimum stay of one year in India.
Short visits to India during this period are to be
ignored, if the total duration of stay did not exceed
six months. In deserving cases, the duration of this
stay in India may be and shortfall of stay abroad may
Foreign nationals normally residing abroad who come
to India for a minimum stay of one year are also covered
under this regulation.
Passengers returning to India are allowed additional
allowance upto an aggregate value of Rs.1,50,000 provided
such articles have been in the use of the passenger
for at least one year or were purchased by him at the
time of his arrival from duty free shops at international
airport. Residents who have been working abroad and
are returning to India on terminal of their work, having
stayed abroad for 365 days during the last two year
are also allowed additional duty - free concession on
their household articles upto an aggregate value of
Rs.30,000/- which have been in their use abroad for
a minimum period of six months or have been purchased
at the time of arrival from the duty free shops.
Persons of Indian or foreign origin, not normally resident
in India who enter India for a stay of not more than six
months in the course of any 12 months period for legitimate
and non-immigrate purpose, such as touring recreation,
sports health, family reason, study, religious pilgrimage
, business etc.
Personal effects new or old can be brought if they
are for personal use and are taken back (other than
those consumed during his stay) on his departure.
In addition a tourist of foreign origin staying in
India for more than 24 hours may be allowed to bring
articles for personal consumption or gift (Except those
mentioned in List-A) free of duty upto a value of Rs.750.
Articles mentioned in List-A will not be permitted.
This value limit, however does not apply to a tourist
of Indian origin who is permitted to Imports gifts upto
the value of general free allowance available to residents.
IN EXCESS OF DUTY-FREE ALLOWANCE : 61.2 % Ad valorem
TO PERSONS RETURNING AFTER ONE YEAR
||DUTY CONCESSION TO PERSONS
||CLEARANCE OF GOLD ON
PAYMENT OF DUTY
||CLEARANCE OF SILVER ON
PAYMENT OF DUTY
||Branches / offices of
||Charitable / missionary
institutions registered with the Ministry of Welfare and
the Ministry of Home Affairs, Government of India
||Honorary Consuls of foreign
countries on the recommendations of the Ministry of External
Affairs, Government of India
/ Correspondents of foreign news agencies having accredition
certificate with the Press Information Bureau, Ministry
of Information and Broadcasting, Government of India