Specifically, these rules are applicable to passengers holding a valid Indian passport and normally residing in India as well as to Passengers holding a passport of a foreign country but staying in India. The rules are applicable in respect of their bonafide baggage when these categories of passengers return from a trip abroad. These rules are not applicable to tourists (either Indian or Foreign) visiting India for a short trip.

Goods taken out from India by a passenger while going abroad can be imported again into India free of duty provided the passenger had received an export certificate from the Customs in respect of that particular item while going abroad.

Further, Indian passengers (not foreigners), who are working abroad and who have stayed abroad for more three months / six months/ one year/ two year etc., in addition to the usual concessions available to passengers who have stayed abroad for more than three days, get certain other additional allowances for working persons for longer stay abroad.

Note : Passengers coming from Pakistan by Air/Sea can avail the allowances mentioned here.

Example : Say, for example, husband and wife are travelling together and each of them get Rs.25000 free allowance.

Suppose, a TV worth Rs.30000 is being brought. The TV can be declared in the name of one passenger only - either the husband or wife but not both. The person who declares the item has to pay duty on Rs.5000, which is the excess value over his/her duty free allowance, although the husband and wife can bring a total of Rs.50000 worth goods free of duty separately.

On the other hand, say, a handycam worth Rs.25000 is declared by the husband and a music system also worth Rs.25000 is declared by the wife. Then both the items can be cleared duty free as these belong to the baggage of different persons. Had the husband declared both the items as his baggage, he would have to pay duty on Rs.25000 - the amount by which his duty free allowance would exceed.

So far as free allowance is considered, each passenger is considered to be travelling separately with his/her own baggage and their duty is assessed on an individual basis, not on the basis of a group or a family.

Rate of duty will be 35.7% of the value which is in excess of the free allowance unless stated otherwise.

Example : Assuming that a passenger has brought various dutiable goods worth Rs.50000/- in total and that the duty free allowance applicable to him is Rs.25000/-, the value which is in excess of the free allowance is (Rs.50000 - Rs.25000) i.e. Rs.25000/-. The Customs Duty payable would be 35.7% of Rs.25000 i.e. Rs.8925/-.

Note : While duty on most items are calculated in the above manner, duty on certain items are charged at various rates, either as per the Customs Tariff or as notified separately. These are indicated elsewhere in this website. Apart from that, the Customs can either seize or charge a higher rate of duty, as well as fine and/or penalty on items brought in commercial quantity and on non-bonafide baggage items. Rates of duty on items brought under various schemes like Transfer of Residence (TR) and Mini-TR etc. are also different

(1) 200 cigarettes or 50 cigars or 250 gms tobacco.
(2) Alcoholic liquor or wines upto two litres.

Duty has to be paid if -

(a) items have been brought within the prescribed limits but duty free allowance is exhausted.
(b) items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.

(1) Cigarettes 30% Basic + various amounts of Addl. Duty based on length as per C.Ex Duty rates.

(2) (a) Wine/Beer/Champagne upto US$25 per case* :- 260.6% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - upto US$ 10 per case* : 547% of the CIF value. over US$ 10 to US$ 20 per case* : 416.12% of the CIF value.

(3) (a) Wine/Beer/Champagne over US$25 and upto US$ 40 per case* :- 208.06% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - over US$ 20 to US$ 40 per case* : 286.34% of the CIF value.

(4) Alcoholic Drinks over US$ 40 per case* :
(a) Wine/Beer/Champagne - 146.26% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - 234.84% of the CIF value.

Although the term "used personal effects required for satisfying daily necessities of life" has not been defined in the Baggage Rules, it is the customs officer who exercises his/her judgement in deciding the nature of the items. There is no point in publishing a list as this can include a whole range of items. Generally, the term includes items like all used items of personal wear, used cosmetics, used bedding, used toiletries, umbrella, walking sticks, used shoes, hair dryer, hearing aid, shaving kit, spectacles, shoe brush & polish etc. and one watch. Any other item can be included, based on the merits and on a case-to-case basis.

Various electronic items, furniture and "white goods" cannot be brought as personal effects. Specifically, the items mentioned at Annexures I & II of the Baggage Rules cannot be brought as personal effects.

Note : Personal effects in respect of Indian residents returning from abroad is not to be confused with the personal effects of tourists who are coming to India on a short trip. Although both types of personal effects are allowed duty free, the tourists' personal effects include, apart from the above items, a list of 15 specified items which must be taken back abroad when the tourist returns. For details on personal effects in respect of tourists, please click here.

If a passenger who is a Indian passport holder has been working abroad and returning after termination of work following a stay of 365 days abroad during the two previous years, he/she can also bring Gold & Silver in any form other than ornaments (Sl. 17 of Annexure-II) as part of the baggage on paying 15% duty, subject to the upper total value limit of Rs.75,000/- for all listed items.

Passengers of Indian Origin who have stayed abroad for at least 6 months can import raw gold and silver / jewellery in excess of the above mentioned amount on payment of duty at the prescribed rate. However, stone or pearl studded jewellery are not allowed under this scheme. Details of the scheme has been given below.

(b) Any passenger holding a valid passport issued under the Passport Act, 1967.

(ii) Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.

(iii) The duty is payable by the passenger in convertible foreign currency at the rate of Rs.255 per 10 gms. if the imported gold is in the form of tola bars. However, if the imported gold is in the form of gold bars (other than tola bars) bearing the manufacturer's or refiner's engraved serial numbers and weight expressed in metric units, and on gold coins, the duty will be Rs.102 per 10 gms.

(iv) Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.

(v) The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India as unaccompanied baggage. There is no restriction of the sale of the gold in India.

(vi) The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metals and Minerals Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration in the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.

(b) Any passenger holding a valid passport issued under the Passport Act, 1967.

(ii) Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.

(iii) The duty at the rate of Rs.510 per kg. is payable by the passenger in convertible foreign currency.

(iv) Ornaments studded with stones and pearls will not be allowed to be imported under the scheme.

(v) The passenger can either bring the silver himself at the time of arrival or import the same within fifteen days of his arrival in India. There is no restriction of the sale of the silver in India.

(vi) The passenger can also obtain the permitted quantity of silver From Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration in the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the silver from the Customs bonded warehouse and pay the duty before clearance.

The "Export certificate" contains a declaration signed by the passenger, his/her name and address, the description/model number/serial number of the article, identification particulars, value and any other remarks made by the customs officer.

Any dutiable item, even if taken out from India, shall attract duty unless accompanied by a valid "Export Certificate" issued in the name of the passenger or in the name of any member of his/her family.

1. Passenger does not have sufficient money to pay duty and/or other dues on the goods at that moment.
   
   
2. Passenger does not have sufficient foreign currency to pay duty on items on which duty is payable in convertible foreign exchange.
   
   
3. Passenger does not want to take the item along with him into India but intends to return with the goods when leaving India.
   
   
4. Passenger disputes the valuation/duty determined by Customs and intends to appeal against the decision to higher authorities.
   
   
5. The goods are prohibited goods and the passenger has declared the items to Customs authorities. However, not all prohibited items can be kept in the safe custody in this manner. Items like Narcotic Drugs, explosives etc. are liable to seizure/confiscation.

Procedure : Before detention of the Baggage concerned, the same is examined and inventorised. The officer concerned shall issue Detention Receipts (DR) for all goods detained by the Customs, in which the particulars of the goods as well as the name and address of the owner/importer is recorded. The DR is handed over to the owner which has to be produced by him/her when releasing the goods. In case the DR is lost, the goods can be got released against an indemnity bond. The detained package is sealed with Customs seal in the presence of the passenger and his signature is obtained as an evidence. The record of such detained packages are maintained in a separate register and the detained packages are kept in the custody of the Customs department.

Subsequently, when the passenger claims the packages, either for re-export or clearance on payment of duty and/or other dues, he/she has to produce the detention receipt and his/her passport and the goods are shown to the passenger to verify whether the seals are intact and his/her signature is obtained in confirmation of the same. Thereafter, the goods are released to the passenger, either for re-export or release and the necessary entries are made in the register regarding release of the package. If delivery is sought through an agent, a proper authorisation letter containing attested signatures of the authorised agent is needed. An advance notice of 24 hrs. (excluding Sundays) is required for clearance / delivery of valuables like gold jewellery, precious stones etc. No request for subsequent re-assessment of value of the detained baggage is usually entertained.

If the goods are not taken delivery within the period mentioned on the DR, the Customs authorities may initiate action to dispose of the goods as per norms.