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Baggage Rules

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For comprehensive Information on Customs Rules and Regulation With Duties and Procedures.

IMPORT OF HOUSEHOLD GOODS WITH ALLOWANCES ON ARRIVAL

The Government of India has introduced some changes in the Customs Baggage Rules applicable to passengers arriving in India on a Transfer of Residence or on a visit. Salient features of these changes are as follows:

FREE ALLOWANCE (AT ARRIVAL):

A passenger can import goods free of duty up to a value of Rs. 25000/- Old and used wearing apparel, bedding, blankets and shoes are exempted from duty under Rule 3 of Baggage Rules, 1994.

ARTICLES NOT ELIGIBLE FOR FREE ALLOWANCE :

1) Motor Cycle, Scooters or Mopeds 2) Cartridges of fire arms exceeding 50 Nos. 3) Cigarettes

exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms. 4) Alcoholic drinks in excess of 2lts. 5) Unaccompanied Baggage.

ADDITIONAL ALLOWANCE TO PERSONS ENGAGED IN PROFESSION ABROAD FOR MORE THAN THREE MONTHS :

Used household articles namely Linen, Utensils, Tableware, Kitchen appliances and Iron can be imported free of duty up to the value or Rs.6000/-.

ALLOWANCE FOR PROFESSIONAL EQUIPMENT :

A passenger who was engaged in his profession abroad for over three months may be allowed to import free of duty his professional equipment up to a value of Rs.10,000/-.

"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, dicta phone, personal computers, typewriters and other similar articles.

Where such person was engaged in his profession abroad for more than six months, he may import his professional equipment free of duty up to a value of Rs.20, 000/-.

IMPORT OF GOLD:

A non resident Indian/Foreigner can import gold in any form up to 10 Kgs. at a time provided he is coming to India after 6 months stay abroad. Duty is payable @ Rs.220/- per grams in convertible foreign exchange for a bar of 10 grams and @150/- for a 10 grams coin.

IMPORT OF SILVER:

A Non Resident Indian can import silver in any form up to 100 kgs. at a time provided he is coming to India after 6 months stay abroad. Duty is payable @ Rs.5,000/- per kilo.

JEWELLERY:

A passenger who has been residing abroad for over 1 year and is returning to India may be allowed to import duty free, jewellery in his use up to a value of Rs.10,000/- in case of male passenger and Rs.20,000/- in case of female passenger. Import of jewellery in excess of this value will be charged to duty.

DECEASED BAGAGAGE RULES [NOTIFICATION NO.23/98]:

The legal heir (normally the spouse, son etc.) of an Indian national who is normally resident abroad and dies abroad or even in India on a short visit, is entitled to have the personal effects and household goods which were in the deceased possession and use abroad imported to India free of customs duty.

Documents required : The deceased's passport, death certificate, original bill of lading, detailed packing list attested by the Indian Embassy in that country, indemnity bound by the heir. Any other relevant documents issued by the Indian mission or the country of residence should be produced to facilitated customs clearance.

VISA REQUIREMENTS FOR FOREIGN NATIONAL

Foreign nationals (including those of Indian Origin) who come to India on employment must have a minimum of 1year valid residential or business or employment visa and equipment visa and equipment residential permit. If their intention is to stay in India for more than 180 days, registration with FRRO (Foreigners Regional Registration Office ) must be done within 15 days of arrival. If they do not have the visa or permit then they will be required to file a Bank Guarantee with the customs authorities for 255% of the value of the goods and undertake to produce an extended visa within the permitted period.

ADDITIONAL ALLOWANCES TO PASSENGERS RETURNING ON TERMINATION OF WORK AND STAY ABROAD FOR NOT LESS THAN 1 YEAR ( MINI TR-RULES )

A resident who has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the last two years can import personal effects and household articles up to a value of Rs.75,000/-. Items in Table I below (whether used or new) can be imported only on payment of duty @ 15% plus 2% of custom duty as education cess and not more than one unit of each of these items shall be allowed to be imported per family.

TRANSFER OF RESIDENCE RULES

A person who has been residing abroad for a minimum period of two years and who is transferring his/her residence to India can import his/her personal effects and household goods free of duty subject to condition that the articles have been in his/her or his/her family's possession and use abroad for a minimum period of one year.

.  Items listed in Table - I below will attract duty @ 15% (whether used or new ) plus 2% cess on duty amount. These items can be up to a ceiling of Rs.500000/-. Not more than one unit of each of these items shall be allowed to be imported per family. Items listed in Table II below is exempted from customs duty. New Household Goods and Personal Effects, however, will not be allowed to be cleared free of duty.

.  All the articles should be in his/her possession PRIOR to arrival and goods should have been shipped prior to his/her arrival to India . To prove possession of the goods, a person should have all the purchase receipts or bills and should produce them if demanded.

.  Shipment by sea should be made within 30 days of the date of arrival of the passenger in India or 60 days prior to arrival. If the cargo is sent by air, the shipment should be made within 15 days of the arrival of the passenger or 30 days prior to his arrival.

.  In the past two years the passenger should not have made short visit stay in India for more than 180 days in total. Visit to India above this period may be condoned by Commissioner of Customs on sufficient grounds.

.  If the period of stay abroad is shorter than two years a shortfall of two months may be condoned by the Asstt. Commissioner on sufficient grounds. Period above this can be condoned by the Government only.

.  The passenger should not have claimed/availed Transfer of Residence concession during the preceding 3 years of his/her stay abroad.

Items in Table I below (whether used or new) can be imported only on payment of duty @ 15% plus 2% cess on duty amount and not more than one unit of each of these items shall be allowed to be imported per family. The total aggregate value of such goods shall not exceed Rs.500000.

TABLE -I

TABLE -II.
( The below mentioned items are free of duty on Transfer Of Residence.)