BAGGAGE RULES FAQ 2

Import of cellular phone and telephone answering machine on return from tourist visit abroad

Please advise earliest, the current customs rules and total duty applicable on import of one each of cellular phone and telephone answering machine when returning from holiday abroad.

The duty on the items you have mentioned is 50% flat rate. In fact the duty is imposed on the value of your total baggage in excess of Rs.12000/- (below Rs.12000/- you have to pay no duty). So if the value of your baggage (including the phone & answering machine) is, say, Rs.50000/-, then you have to pay duty @50% on Rs.38000/-.

However, do keep in mind that you cannot bring those items along with your baggage in commercial quantity.

Dear Sir, I want to know that I have to pay taxes on laptop, Hard drive and mother board. These are are with my laptop.

Is your motherboard & hard drive separate from the laptop?. Under normal circumstances, the Motherboard and the Hard drive is integrated with the laptop. In the later case you pay duty on the laptop itself, not on the motherboard & hard drive. In any case, as per the baggage rules, you have to pay duty @50% flat on the total value of your baggage, including laptop, in excess of Rs.12000 (Rs.12000 is the amount which is duty free). So if the value of your baggage is Rs50000/- you pay duty on Rs.38000/- @ 50%. However, if your motherboard & Hard drive is separate from the laptop, you have to convince the assessing officer that your laptop has no internal motherboard & HDD and hence its value is lesser.

There are concessional rates of duty if you are eligible for TR or returning from abroad after 1 year on termination of service. Please see our baggage rule page and FAQ page for these cases.

Please let me know the import duties on a 3200cc engine capacity multi utility vehicle. I am a resident of Kuwait for the past 20 years and is planning to settle in my home state of Kerala.

Since you are planning to settle down in India after 20 years stay abroad, you shall get the Transfer of Residence (TR) benefits. Under this facility you can import one car. However, the car should have right hand steering and controls.

As for the rate of duty, please check out the page on "passenger cars" in our website for the latest rates of duty. If the car is old, you also get depreciation at the following rates, subject to a maximum of 70% depreciation on the original value.

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 depreciation is calculated using the reducing balance method.

Presently I am in Singapore to visit my son who is a non resident working here. I want to take with me one gas oven from Singapore to my own use in Calcutta. Is it an item attracting duty and/or I have to declare it in the embarkation form as an item which is dutiable?

The gas oven is a dutiable item. Since you are an Indian resident, you have to pay a duty on it @50% flat. Actually, whether you have to pay duty at all depends on the total value of your baggage. If the total value of your baggage, including the gas oven, exceeds Rs.12000/- you have to pay duty @50% on the excess amount. If the total value is within Rs.12000/-, you have to pay no duty. To clarify with an example, say the total value of your dutiable baggage including the gas oven is Rs.50000/-. Since duty free allowance is Rs.12000/-, you have to pay duty @50% on Rs.38000/-.

However, duty on the gas oven would be less (30% flat) , if your son brings it when he returns to India either (i) on termination of work abroad after staying abroad for 1 year or more or (ii) taking Transfer of Residence after 2 years stay abroad. There are certain other conditions though. Please check our Baggage Rules page and Baggage Rules FAQ page for further information on these.

I have gone through your baggage rules and find that gas burner with not more than two burners &/or other devices is not dutiable. Will you kindly let me know whether this is what actually is.

For Indian residents returning from a trip abroad, gas oven, in whatever form it might be, is dutiable @50% flat, unless the total value of one's baggage, inclusive of the oven is below Rs.12000/-. Since you are an Indian resident, this rule applies in your case.

However, if your son avails of TR (returns after 2 yrs. stay to settle in India) or "1 year stay abroad" facility :- for that purpose,

Kindly inform me your baggage rules for foreign passengers

Baggage rule is too large a subject to summarise in a mail. Please check our baggage rules page and baggage rules FAQ page where you will get the answer of all your queries.

Please check out the relevant rules . Points at sl.1, 4 & 5 can be applicable for foreign passengers, i.e. Foreign Nationals and Indian nationals (NRIs) alike. The rules are more or less the same with the two categories with some minor exceptions. In case you have some confusion, please feel free to mail us stating your specific status, i.e nationality, passport & visa type, type of intended visit, length of time staying abroad, type of job etc

I would like to bring my used Personal computer to India. I am a Indian Citizen, living in Kenya for the past 18 months. I am computer professional. What are the customs rules for the same.

The duty on your computer would depend on your status as a passenger.

1. If you intend to return after stay of less than 6 months ---- no duty payable, provided you take it back with you when you return.

2. You return before 2 years (but after more than 1 year stay : you already meet this condition) on termination of your job abroad --- 30% duty. However total value of your personal articles+used household effects+your computer should be within Rs.75000/-. If this value is exceeded, you have to pay duty @50% on the excess value.

3. Return after 2 years : you can claim Transfer of Residence (TR) benefits --- 30% duty payable. Total value of computer +other TR items (see baggage rule & FAQ page for a complete list) should be under Rs.5 Lakhs. If this limit is exceeded, you pay 50% duty on the excess.

I would like to know, how I can prove or declare my intention to return back. Is it enough if I show a round trip ticket with a proper re-entry approval on passport, or I have to endorse it on the passport/back of the ticket. Please note my computer is a desktop computer not laptop/notebook. It was purchased an year back. I am working in Kenya and I have a valid work permit and other documents. I am availing my annual leave. Please advise me on any other documentation requirements.

There are no specific documentation requirement to show that you intend to go back. Only thing is that the assessing officer should be convinced. So, the more proof you have, the better, though I think a round trip ticket is a convincing proof. Since you have a valid work permit, you can also show that as a proof. If you have any other document, including live visa, which you think would be useful to prove your point, bring it along.

There is an exhaustive list as to what comprise personal items in respect of tourists. Since, as per guideline, personal effect can include a laptop/notebook, there is no reason why it should not include a single desktop PC, which costs less than a notebook PC. So, even if the assessing officer on the spot has a final say in the absence of any specific law, I am sure he/she will include your desktop computer in the list of personal belongings.

By the way, no endorsement is now done on the passport regarding the items you bring in. However, if a passenger insists, the customs officer makes an endorsement on the back of the return ticket. THIS IS NOT AN OFFICIAL REQUIREMENT and is done only on request by a passenger and has no legal validity or necessity.

I want to know what is the maximum limit for bringing cash into India from HONG KONG (since it's part of China). I understand that from most countries, one can bring USD 5000 in cash and 10,000 (in total) without declaring to customs and any amount after declaring in the currency declaration form. Also, what is the free baggage allowance for Hong Kong? It is 12,000 rupees for other countries?

You've got a good point about Hong Kong now being a part of china. Going strictly by the rules, for China, the duty free allowance should be Rs.3000/-. However, for the purpose of baggage rules the status of Hong Kong remains as before and duty free allowance is still Rs.12000/-.

You are right in respect of the amount of foreign exchange too. Only, the actual wording is " US$ or equivalent". The same amount stated by you applies in case of Hong Kong too.

I am Indian living in Singapore. I have purchased one Panasonic Audio System containing VCD player from here for 495 Singapore dollars . Tomorrow I am going to India. I am in Singapore from one month. Please tell me about that Custom duty. I have to show my bills of purchased Items to Custom officer or they charged according to their price list. There price may be higher than my purchased item bill.

The rate of duty charged will be 50%. You have to pay the duty on the total value of your baggage (including the value of your VCD player) less Rs.12000/- ( Rs.12000/- is the duty free allowance). Say, if the total value of your dutiable baggage including the VCD player is Rs.50000/-, you have to pay duty @50% on Rs.38000/-.

As for the value, the assessing officers rely on the price provided in the price list available with them for your specific model. If your specific model is not listed, price of a listed model having nearest specification is relied upon. Due consideration is also given on the cash memo available with you. Please show the officer the price list / cash memo / price given in any advertisement of the item etc. to convince him about the actual price, if the actual price is lesser than that listed in the price list of customs dept. I am sure your point will be duly considered.

I am presently at Singapore visiting my son. I intend to carry with me while returning, two numbers ordinary telephone set for my personal use in my home where I have two working lines. These phone sets will be ordinary ones. Should I be required to declare these as items dutiable?

If the total value of your baggage including the value of the telephone sets are within Rs.12000, you do not have to declare the sets. However, if you are bringing other items and the total value of all the goods exceed Rs.12000, you have to declare all the items before Customs. Duty is not imposed on an item to item basis. Say, you are bringing a TV, a VCR, an oven and the two telephone sets. The total value of these dutiable items will be worked out by the Customs Officer. If the total value is below Rs.12000/-, you do not have to pay any duty, as the duty free allowance per passenger is Rs.12000/- (duty free allowance is Rs.3000/- if passenger's age is below 12 years). If the value exceeds that amount, say it's Rs.50000/-, then you have to pay duty @50% on 38000/-.

I need to send an electronics goods to my father in India. Its a mixer, a professional sound equipment used for live shows. I live in Toronto, Canada and I will be sending it from here to Delhi. Its value is $1875 Canadian dollars. Can you please let me know, how much in duty my dad will have to pay for it?

I can answer the question from the point of view of the baggage rules only, i.e. if you bring the item as accompanied or unaccompanied baggage. In that case, the duty imposed will be @50% flat. Of course, you get a Rs.12000/- duty free allowance. That means, if the value of the item is, say, equivalent to Rs.100,000/- then you pay duty @50% on Rs.88,000/-. However, to treat the item as a baggage, some passenger from abroad has to bring it in, either as an accompanied or as an unaccompanied baggage. No duty free allowance is available in case of unaccompanied baggage.

However, if you send the mixer through courier or otherwise, the issue is not that straightforward. First, the item has to be classified under the proper heading. This can be done only by a Customs Officer after going through the brochure etc. or physically inspecting the item. Accordingly, the rate of duty will be fixed from the Tariff Book as per the entry under the subject heading. (This duty will be different, usually lower, than if brought as a baggage by a passenger). The licensing angle also has to be looked into, i.e. whether the item is free to import or is restricted. If the item is restricted, an import licence is required from Directorate General of Foreign Trade. It will be better if your father makes an inquiry with the Delhi Customs at IGI Airport on the above lines with the details of the item to determine the best possible way of importing the same. However, if the item does not require an import licence, it will be better to import it through courier/post parcel (in case it is not too large). There is also a Rs.10000 duty free allowance in respect of goods sent as gift through courier.

As per Notification No. 49/98-Cus dated 18-7-1998, the requirement of "minimum stay of one year upon transferring residence to India" has been abolished. Instead, the condition now in vogue is that "passenger has not availed this concession in the preceding three years", i.e. TR facility once taken cannot be taken again within the next 3 years. So your wife can join you again immediately after taking TR facility.

1. Ordinary tourists visiting abroad - while returning : Duty to be paid @50% flat on the total value of the baggage, including the laptop/desktop. However, duty is free upto Rs.12000/-. So, if the total value of the baggage is, say, Rs.50000/-, duty @50% is to be paid on Rs.38000/-.

2. Concessions to passengers returning on termination of work and stay abroad of not less than one year : One piece of personal computer / laptop can be brought at a concessional rate of duty of 30% flat. However, total value of the item plus your other personal effects and household items should not exceed Rs.75000/-. Over and above this limit, duty has to be paid @50% flat. Other conditions apply. Please check the baggage rules page and baggage rules FAQ page.

3. Persons Transferring Residence : One piece of personal computer / laptop can be brought at a concessional rate of duty of 30% flat. However, total value of the item plus your other personal effects and household items should not exceed Rs.500000/-. Over and above this limit, duty has to be paid @50% flat. Other conditions apply. Please check the baggage rules page and baggage rules FAQ page.

Please remember that for baggage, there is no separate duty rate for each item. Duty is fixed in respect of the total value of the dutiable baggage, whatever be the constituent items. However, goods should not be brought in commercial quantities, i.e. in quantities where it appears that they are being brought in for sale within India for profit. Further prohibited items like firearms should not be brought in. There is also a provision for depreciation in respect of old and used items. Please check the baggage rules FAQ page for the rates of depreciation.

I am an expatriate Indian National currently under transfer back to Calcutta from Singapore after six years of stay in Singapore. My personal effects are being shipped to Calcutta from Singapore. I understand that under the new TR rules I am allowed to bring in most of my household effects free of customs duty with the exception of those electronic items which are more than one in number of each type. Please let me know the factual position and send me a copy of the TR rules.

Fire arms, Cartridges of fire arms exceeding 50, Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms, Alcoholic liquor and wines in excess of one litre each, Gold or silver, in any form, other thanornaments, Colour Television/Monochrome Television, Video Cassette Recorder/Video Cassette Player/Video Television Receiver, Washing Machine, Electrical/Liquefied Petroleum Gal Cooking Range (other than Electrical/Liquefied Petroleum Gal stoves with not more than two burners and without any extra attachment, Dish Washer, Music System, Personal Computer, Air Conditioner, Refrigerator, Deep Freezer, Microwave Oven, 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), Word Processing Machine, Fax machine, Vessels, Aircraft, Cinematographic films of 35 mm and above

Conditions : - 1) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence (2) Total stay in India on short visits during the 2 preceding years should not exceed 6 months, and (3) Passenger has not availed this concession in the preceding three years. 4) Satisfaction of the Assistant Commissioner of Customs regarding the jewelry in (b) having been taken out earlier from India.

Relaxation of conditions :- (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) & (4) No relaxation

II. Articles allowed at CONCESSIONAL rates of duty:-

A person transferring his residence to India shall be allowed clearance of items listed below, whether old or new, at a concessional rate of duty of 30% flat, subject to the conditions that-

i) Such person affirms 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 from Customs.

ii) Unaccompanied goods were shipped or despatched or arrived within the prescribed time limits.

iii) Only one unit of each item per family is allowed.

iv) 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 persons in the same house and forming part of the same establishment.

v) Passenger has not availed this concession in the preceding three years.

vi) Total value of such goods do not exceed Rs.5,00,000/-

Note: Transfer of residence entitlements are applicable to returning Indians as well as Foreigners transferring their residence to India subject to the fulfillment of prescribed eligibility conditions

1. Colour Television/ Monochrome Television.
2. Video Cassette Recorder/Video Cassette Player/Video Television Receiver / Video Cassette Disc Player.
3. Digital Video Disc Player
4. Video Home Theatre System.
5. Washing Machine.
6.. Electrical/Liquefied Petroleum Gas Cooking Range with four or more burners.
7. Dish Washer.
8. Music System.
9. Personal Computer/ Desktop Computer.
10. Notebook Computer/ Laptop Computer.
11. Air-Conditioner.
12. Refrigerator.
13. Deep Freezer.
14. Microwave Oven.
15. Video camera or the combination of any 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.
16. Word Processing Machine.
17. Fax Machine.
18. Portable Photocopying Machine.

Few other points :-

You can bring in raw gold or silver (other than or over and above the cases mentioned above) by paying appropriate duty. Check out the Baggage Rules page & Baggage rules FAQ page for quantity & duty rates.

If the number or value restriction as mentioned before, exceeds, then duty will be charged @50% flat on the excess items / value. For excess amount of cigarette, tobacco or alcohol, duty rate is much higher than 50% (in case you need the rates please send a mail)

FOR MORE INFORMATION, PLEASE CHECK OUT OUR PAGE ON TR IN OUR WEBSITE.

I would like to be clear on the definition of "personal effects" as mentioned in the 1998 baggage rules. I found a list on the web saying that the personal effects include 1. personal jewellery, 2. 1 camera with filmrolls <= 20, 3. 1 camcorder
with accessories and video cassettes <=12 and so on ... I do not know if this list is official or not? Could you please help? Also if I take these things will they put it on the passport?

You are right about the list of personal effects. A comprehensive list of what constitutes "Personal Effects" in respect of
Tourists to India ( includes Indian passport holders/Indian Citizens living abroad coming on short trip to India. ). This is an official list.

(i)     Personal jewellery

(ii)    One camera with film rolls not exceeding twenty.

(iii)    One video camera/camcorder with accessories and with video cassettes not exceeding twelve.

(iv)    One pair of Binoculars

(v)    One portable color television (not exceeding 15 cms in size)

(vi)    One music system including compact disc player.

(vii)    One portable typewriter.

(viii)   One perambulator.

(ix)    One tent and other camping equipment.

(x)    One computer (laptop/notebook).

(xi)    One electronic diary.

(xii)    One portable wireless receiving set (transistor radio).

(xiii)    Professional equipment, instruments and apparatus or appliances including professional audio/video equipments.

(xiv)    Sports equipments such as one fishing outfit, one sporting fire arm with fifty cartridges, one non-powered bicycle, one canoe or ranges less than 51 meters long, one pair of skids, two tennis rackets, one golf set (14 pcs. with a dozen of golf balls).

(xv) One Cell phone.

A tourist is supposed to take back the items which have not been consumed during the stay in India when he/she returns.

No endorsement is made on the passport.

Ordinarily, the value of the PC is clubbed with the other dutiable baggages of the passenger. If the total value of the baggage ( including the PC) is equal to or less than Rs.12000/-, you do not have to pay any duty. If the value is more than that, duty is to be paid @50% flat on the value excess of Rs.12000/-. For example, if the total value of dutiable baggage is Rs.100000/-, you have to pay duty @50% flat on Rs.88000/-.

However, if a PC is brought during Transfer of Residence or while returning after termination of work abroad after stay of more than 1 year, the duty is 30% flat. There are other conditions and limits applicable in these cases....please check out our baggage rules page and baggage rules FAQ page for more details.

I am an Indian passport holder working and residing in UAE for the last six years and the last time I visited India was in March 98. I am planning to visit India for One month in October this year. I wish to clarify some issues with you regarding my eligible baggage allowance.
Q.1) I have a new personal Panasonic Video Camera which I intend to carry with me during my travel but I need to bring it back to UAE as this my personal effect. Will I be entitled to customs duty on this or can I sign a declaration
indicating my indication to tack it back?
Q.2) I also intend carry to India an used Music System. Particulars are Sony W55 purchased in 1998 for Usd 408. How much custom duty will be applicable on this?

1. You do not have to pay any duty on the video camera (considered as personal effect of a tourist) since you plan to take it back.

2. Do you intend to take back the music system? In that case, there will be no duty as above. However, if you intend to leave it here, you have to pay duty, depending on the total value of your dutiable baggage.

If the total value of the baggage ( including the music system) is equal to or less than Rs.12000/-, you do not have to pay any duty. If the value is more than that, duty is to be paid @50% flat on the value excess of Rs.12000/-. For example, if the total value of dutiable baggage is Rs.100000/-, you have to pay duty @50% flat on Rs.88000/-. Used items get depreciation benefit on the value. Please check our baggage rules page and baggage rules FAQ page for rates of depreciation.

How much gold in the form of personal effect (jewellery) is one (person of Indian origin) allowed to bring along? What if the entire amount is going to be taken back while leaving?

I wish to know the baggage rules w.r.t. Notebook Computers being brought in as accompanied baggage. Is there any exemption for certain class of professionals such as lawyers/journalists, etc.?

Ordinarily, the value of the Notebook is clubbed with the other dutiable baggages of the passenger. If the total value of the baggage ( including the Notebook ) is equal to or less than Rs.12000/-, you do not have to pay any duty. If the value is more than that, duty is to be paid @50% flat on the value excess of Rs.12000/-. For example, if the total value of dutiable baggage is Rs.100000/-, you have to pay duty @50% flat on Rs.88000/-.

In respect of Notebook computers / PC etc. there is an exemption for accredited journalists only. Accredited journalists can bring laptop/notebook computers duty free subject to the following conditions -

(i) the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist and that he has not availed on any occasion in the previous two years, exemption under this notification or notification No. 20/99 Cus dt.28.2.99 or No. 16/2000 Cus dt.1.3.2000 in respect of any of the said goods.

(ii) the exemption under this notification shall be applicable to that portion of the CIF value of the said goods which does not exceed Rs.1,00,000.

(iii) the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.

In respect of passengers coming from abroad, who will return to their country, a notebook can be brought in duty free, provided they take it back with them while leaving.

Is the duty free allowance of Rs. 12,000/- per person? For example; we are a family of three - so is the total allowance Rs. 36,000/- or only Rs. 12,000.

The allowance is indeed Rs.12000/- per person... or to be precise, per person over the age of 12 years. For below 12 years age, the allowance is Rs. 3000/-. So for a family of three ( where no one is below 12 years) , the total allowance will be Rs.36000/-. However, say one person of the family is bringing an item valued at, say, Rs. 20000/-. In that case duty has to be paid on Rs.20000-Rs12000=Rs8000/-. You cannot club that item with the duty free allowance of another person of the family to bring it duty free, even if another person of the family has some allowance amount left, i.e. each person is on his own so far as the duty free allowance is concerned. Whether one is coming along with family members or not does not matter. Clubbing of duty free allowance of two or more persons are thus not permitted.

Further, this value of 12000/- is applicable only for passengers coming from countries other that Nepal, Bhutan, Pakistan, China and Myanmar. For duty rates while coming from these countries, please see our baggage rules page.

What are the articles which are exempted from customs duty and also which could be brought to India?

The answer to your query will depend upon the status of the passenger. We have answered similar queries before. These have been put up in our Baggage Rules FAQ page at http://www.oocities.org/indiancustoms/act/baggagefaq.htm#4 .Please check out the page. Also check out the Baggage Rules page at http://www.oocities.org/indiancustoms/act/baggage.htm . If you do not find the proper answer to your query here or require some further clarifications or have some more questions, please feel free to email us.

1. Duty exemption is given on a person to person basis and this cannot be clubbed together even if the passengers belong to the same family. The allowance is Rs.12000/- per person... or to be precise, per person over the age of 12 years. For below 12 years age, the allowance is Rs. 3000/-. However, say one person of the family is bringing an item valued at, say, Rs. 20000/-. In that case duty has to be paid on Rs.20000-Rs12000=Rs8000/-. ( a single item cannot be shown against two persons, part value for one person, part for another) You cannot club that item with the duty free allowance of another person of the family to bring it duty free, even if another person of the family has some allowance amount left, i.e. each person is on his own so far as the duty free allowance is concerned. Whether one is coming along with family members or not, does not matter. However, you can distribute multiple items among your companions in such a way as to have the least overall duty incidence.

I have been working abroad for some 25 years and have not availed of any mini transfer or TR facility thus far. I would like to come to India in October of 2002 for a visit of about 5 months, return abroad and finally take transfer of residence in 2003. For my 5 month visit in Oct 2002 I would like to avail of the mini transfer facility to bring only used personal and household effects up to Rs 75,000 value which I can bring duty free. This will be followed by the full TR in 2003 to bring the remaining items including electric and electronic appliances ?? Will my taking the mini transfer in Oct 2002 result in my being denied the TR facility I plan to take in 2003 ? Also, are used carpets counted as personal or household effects and as such are they duty free in mini and/or full transfers of residence?

Two of the conditions for eligibility of TR are :

a) Minimum stay of two years abroad, immediately preceding the date of the passenger's arrival on transfer of residence. 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) Total stay in India on short visits during the 2 preceding years should not exceed 6 months. Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.

Your plan to stay in India for 5 months is within the prescribed short stay period of 6 months during the past two years, as per condition (b). I am assuming that in the past two years you have not stayed in India for more than 1 month in total.

As per your statement you have also been staying abroad for a period of more than 2 years abroad, before taking the proposed TR. 5 months of these 2 years will be spent in India, which is within the stipulated maximum period. Please ensure that this stay does not exceed 6 months in any case. Of course, even if it exceeds by a small margin, the fact that you stayed abroad for such a long time and did not avail TR or Mini-TR before will work for you. Please bring along all your previous passport books, if any, covering this period when you calim TR. There is no rule that taking Mini-TR will jeopardize your prospect of availing TR soon after, if all the other conditions are fulfilled. One question remains as to whether the 5 month stay will be considered a short visit by the customs officer. If such a question ever comes up, stress on the point that you have stayed abroad for 25 years without availing TR or Mini-TR ever. This will surely work in your favour.

You can bring your personal & household effects upto Rs.75000 duty free under Mini-TR in Oct 2002. I hope you have seen the actual term of what is generally known as "Mini-TR". It includes "....termination of work abroad....", i.e. those persons who are returning after staying minimum 1 year abroad and after termination of their work abroad is qualified for Mini-TR facility.

If this is not your case or if you are simply planning the visit to India on Mini-TR to bring some "personal & household effects" in advance of actual TR, please note that this is not essential. UNLIMITED amount of personal & household effects can be brought duty free under TR (as opposed to a 75000 value limit under Mini-TR) in addition to the 15 listed electronic & other items on paying 30% duty, subject to the value limit of Rs.5 lakhs. So you can bring these items at one go during availing TR itself. However, if you are coming on a visit anyway, there is no harm if you wish to avail the Mini-TR facility, provided you fulfill the other conditions.

Used carpets should be duty free because these are household effects. However, due to valuation limits under Mini-TR, its advisable to bring those under TR. This is because, under TR, household items will be duty free for unlimited value. So the valuation of the carpets will not be necessary. In case of Mini-TR, the present value will have to be determined by customs in
order to stick to the value limit.

In addition to the TR / Mini-TR concessions, the Rs.12000 duty free allowance available to per passenger will apply as usual.

I would like to send a Renault car as gift . Is there any restriction and if no what is the duty to pay ? The cost of the car is swiss franc 46,000.

A gifted car will not get the relaxation of the conditions that is available to persons returning to India on Transfer of Residence (TR) and bringing the car as baggage. In this case, the conditions as applicable in case of import of car by an Indian Resident as prescribed by the DGFT Notification No. Notification No. 4(RE-2001)/1997-2002) dt.31.03.2001 will be applicable. The text of the notification which prescribes all the conditions and restrictions are available in our website at
http://www.oocities.org/indiancustoms/baggagerule/condcar.htm . Please note the distinction made in the notification between the "vehicle previously registered abroad" and "vehicle unregistered abroad" in the Notification as this will have a bearing on the amount of duty.

As for the duty payable, please check out the page on "passenger cars" in our website for the current rates of duty. The duty will be imposed on the Cost of the car (C)+Insurance paid during transportation(I)+Freight for transportation(F) after converting the total to equivalent Indian Currency.

For more info. please go to the link "passenger cars" in our website. The matter written in that page is in respect of persons bringing cars under TR but you shall get all the relevant information too.

The notification mentioned in your mail pertain to mostly the transfer of residence. But I wish to send the gift to one of my relative. The car is brand new. But the car is with left hand drive. Is it the car has to be sent to Mumbai only ? Is the custom duty to be paid in Indian rupees ? Can this amount be sent by me ? Am I to engage a clearing agent for clearing purpose in Mumbai ?

The Notification No. 4(RE-2001)/1997-2002) dt.31.03.2001 is not meant for TR but for general import of cars. However, other public notices/notifications ease some of the restrictions imposed by the above circular if a car is imported under Transfer of Residence. Even in the case of TR, a car with left hand controls is not allowed to be imported. In your case, since the car will have to be imported as a gift, the conditions as specified in the above notification will apply. As your car is a brand new car, as per the above notification, it can be imported through the ports of Calcutta, Nhava Sheva and Chennai only. However, I am not aware of any subsequent changes in this policy, i.e. whether the cars can be imported through other ports also.

Customs duty can be paid in Indian Rupees. One can easily convert foreign currency to Indian Rupees to pay the duty too, if one so wishes. You can of course send the amount to the person concerned so that he can pay the duty (importer pays the duty).

For new cars (unregistered in the country from where it is being imported), Mumbai is not the designated port. The nearest port where new cars can be imported is Nhava Sheva. You can engage a Clearing Agent in any port through which a new car can be imported. In fact it is not mandatory to engage a Clearing Agent and the importer can complete the formalities themselves. However, most people engage clearing agents in lieu of a fee, who in turn handle all the formalities on behalf of the importer.

I would like to know the formalities to getting in a trained lion to India for a film shoot. the shoot will be for 2 or 3 days.

Your question is not connected to Baggage Rules which we deal with in this website. A Lion cannot be brought as part of the baggage of a passenger coming to India.

However, import is permitted against a licence to Zoos and Zoological parks, circus companies, private individuals, etc. on the recommendation of the Chief Wild Life Warden of a State Government subject to the provisions of the Convention on international Trade in endangered Species of Wild Fauna and Flora (CITES). For recognized scientific /research Institutions, in addition to the above requirement, recommendation of Committee for the Purpose of Control and Supervision of Experiments on animals (CPCSEA) under the Prevention of Cruelty to Animals Act, 1960 shall also be required for issuance of Import Licence.

You are therefore required to approach the Chief Wildlife Warden of your state for recommendation following which a licence from DGFT (Directorate General of Foreign Trade under Ministry of Commerce) will be issued. The role of the Customs department comes during the actual import process, which monitors whether the person concerned has completed all the required formalities mentioned above.