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  Download New Preventive Manual (Central) [5 MB passworded zip file]- For Departmental use only. Click the link below. To get a password, please send email with your full identification     ::     Obtain Export Certificates from Customs before going abroad for valuable items that you take out of India, so that duty is not charged on these on your return     ::     Passengers of age 18 years or above can bring one Laptop without paying any duty. This facility is available in addition to the free allowance     ::      Modified version of the Customs Duty Calculator, incorporating Education Cess  available for download
 

Return from trip abroad - General concessions applicable to all passengers

Applicable to Indian residents & foreigners living in India. Duty free allowance depends on duration of stay, age & country coming from (Rs.25000/- free allowance is the most common). Duty rate 35.7% on the excess value over free allowance. One laptop duty free for passengers of age 18 years or above. Click for details......

Transfer of Residence (TR)

Minimum stay of 2 years abroad. Concession not availed in previous 3 years by any member of the family. Personal and household items duty free. Electronic & luxury items from a list of 17 can be brought at 15.3% duty upto a value of Rs.5 Lakhs, while another 6 items can be brought duty free. Click for details .......

Tourists - Indian & Foreign Citizens, residing abroad visiting India on short trips

Indian citizens working/staying abroad on a visa, NRI's & foreign citizens coming to India on a short trip, intending to return within 6 months. Used personal effects (as defined for this specific case) are duty free, provided these are taken back on return. Click for details...... 

Return after stay abroad for 3 months / 6 months / 1 year (Mini TR)

For stay of above 6 months, household items upto Rs.12000/- duty free. For persons engaged in certain professions, equipments required in their professions upto Rs.40000/- duty free. For stay of 1 year and above, concessions are similar to TR but personal & household articles  are duty free upto a value of Rs.75000/-. A specified list of the 17 items can be imported at 15.3% duty while 6 listed items are duty free, but the total value of these and personal/household items should be within Rs.75000/-. Duty free import of jewellery upto certain value is also permitted. Click for details.......

NRI Gold & Silver import schemes

Upto 10 Kg of Gold per person on payment of duty in foreign currency @ Rs.255 per 10 gms in case of tola bars (@Rs.102 per 10 gms in case of gold bars with manufacturer's engraved weight in metric units and serial number & gold coins) and upto 100 Kg of silver per person on payment of duty in foreign currency @Rs.510 per Kg. can be imported by passengers who has stayed more than 6 months abroad and is an Indian Passport holder. Ornament of gold and silver instead of bar & biscuits are allowed. However, stone studded ornaments are not allowed. Click for details.......

 

 

Some points to note....

1. Unlike general import & export, most items imported through baggage do not have individual duty rates. So, there is no such thing as a duty on a camcorder or a duty on a camera. Instead, for easy assessment, a fixed duty rate is imposed if the total value of the dutiable baggage exceeds the duty free allowance.

2. For every passenger,  the value of the dutiable baggage in Indian Rupees  is worked out, based on the current month's exchange rates. Depreciation is allowed on old and used items. For passenger over 10 years age staying abroad for more than 3 days, if the value of the items is Rs.25000 or less (illustrative figure - see the duty exemption figures for various cases), no duty is payable. Duty @35.7% is payable on the excess over the duty exempted value e.g. if the value of the Baggage is Rs.50000 and you are eligible for duty exemption of Rs.25000, you have to pay duty @35.7% on (50000-25000) =Rs.25000, i.e. your duty will be 35.7% of Rs.25000 = Rs.8925. 

3. Used personal effects (e.g. used clothes, toiletries, cosmetics, shoes, one watch etc.) required for satisfying daily necessities of life are not dutiable items. Personal jewellery or other items which had been taken out while leaving India, on declaration to Customs against Export Certificate, are allowed in duty free. One laptop is also duty free if passenger is 18 or above.

4. If more than 200 cigarettes or 50 cigars or 250 gms. tobacco and alcoholic drinks/wine more than 2 Litres are brought, then duty is charged at a higher rate (i.e. not at the usual 35.7% rate as specified above.

5. Opt for Green Channel only if you are sure that you have no dutiable item. Otherwise you have to declare the goods at the Red Channel.  Passing through the Green Channel with dutiable goods is an offence and any person found doing so will be charged with smuggling.

6. If you are eligible for and willing to avail  any other concession like the TR facility, Mini-TR facility etc., then
in addition to the above general concessions, you may avail these special concessions. Please click on the relevant links for details.

7. Tourists of Indian origin (Indian passport holders or otherwise) are eligible for the above general concessions. But tourists of foreign origin residing abroad can bring articles only upto Rs.8000 value duty free. Tourists can bring in certain personal effects duty free,  provided they take it back with them during departure or consume it here. A list of such personal effects applicable for tourists can be seen by clicking the relevant links in the above box.

8. Primary gold and primary silver can also be brought on payment of duty under certain conditions. Click on the appropriate links for the details.

9. General duty concessions are available on "per person" basis. Two persons cannot club their duty concession limit to bring high valued items duty free. For example, if an item costs Rs.30000, it
cannot be shown against two persons (even, say husband and wife) by clubbing their duty free limits (25000x2=50000) and thereby taking it duty free. It has to be shown against any one person. So duty has to be paid on (30000-25000) = 5000 @35.7%. 

Important Notifications & Circulars on Baggage Rules

Notificn No.11/04       : One Laptop/Notebook can be imported free of duty by passengers

Circular No.94/02       : Import of Pets (cats and dogs) by passengers coming to India

Circular No.55/02       : Guidelines and prohibitions for Indians entering Nepal

Circular No.16/02       : General permission for release of imported currency through post

Circular No.02/02       : Issue of Export Certificate to frequently travelling passengers

Circular No.09/01       : Baggage - Import in commercial quantity not permitted

Circular No.29/00       : Baggage - Commercial quantity : fine and penalty leviable

Circular No.12/00       : Tourist Baggage - No endorsement of Personal effects on Passport

Circular No.72/98       : Tourist Baggage - Definition of duty free Personal Effect

Circular No.64/96       : Free allowance when part of baggage is in commercial quantity

Circular No.66/96       : Export Certificates for frequently traveling international passengers

Circular No.04/95       : Facilities for returning Indian diplomatic officials

Circular No.03/95       : Import of firearm under Baggage and TR Rules

Circular No.10/95       : Person entitled to TR entitled to benefits of rule 4, 5 & 9

Circular No.96/95       : Cars import under TR Rules - Short visits relaxable

Circular No.74/95       : Gold / Silver coins imports allowed to passengers 

Circular No.73/95       : Airlines crew not covered by baggage rules 

Circular No.63/95       : Transfer of Residence Form Revision

Circular No.50/95       : TR Rules - Doubts/disputes  to be referred to Addl. Commr.

Circular No.17/95       : Export of commercial goods as baggage 

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Site updated : 22nd June 2005

 


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