Return from trip abroad - General concessions applicable to all
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......
of Residence (TR)
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 .......
- Indian & Foreign Citizens, residing abroad visiting India on short
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.......
Gold & Silver import schemes
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
Some points to note....
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.
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
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
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%.
Notifications & Circulars on Baggage Rules
No.94/02 : Import of Pets (cats and dogs) by passengers coming to India
No.55/02 : Guidelines and prohibitions for Indians
No.16/02 : General permission for release of imported
currency through post
No.02/02 : Issue of Export Certificate to frequently travelling passengers
No.09/01 : Baggage - Import in commercial quantity
Circular No.29/00 :
Baggage - Commercial quantity : fine and penalty leviable
Circular No.12/00 :
Tourist Baggage - No endorsement of Personal effects on Passport
No.72/98 : Tourist Baggage - Definition of
duty free Personal Effect
No.64/96 : Free allowance when part of baggage
is in commercial quantity
No.66/96 : Export Certificates for
frequently traveling international passengers
No.04/95 : Facilities for
returning Indian diplomatic officials
No.03/95 : Import of firearm
under Baggage and TR Rules
No.10/95 : Person
entitled to TR entitled to benefits of rule 4, 5 & 9
No.96/95 : Cars
import under TR Rules - Short visits relaxable
No.74/95 : Gold
/ Silver coins imports allowed to passengers
No.73/95 : Airlines crew not covered by
No.63/95 : Transfer
of Residence Form Revision
No.50/95 : TR
Rules - Doubts/disputes to be referred to Addl. Commr.
No.17/95 : Export of commercial goods as
Site updated : 22nd June 2005
& maintained by Santanu Acharya,
Preventive Officer, Kolkata Customs