Baggage Allowances in India - How much is free? Sunday, May 1 2005 18:27 Hrs (IST) - World Time -
Q. What is the rate of Customs duty in Baggage?
A. The rate of Customs duty in excess of Free Allowance is 40.8%.
Q. How much is duty on Laptop?
A. One Laptop per passenger of 18 years or above is allowed free of Customs duty if it is carried on accompanied baggage.
Q. How much is Free Allowance for a passenger?
A. Free Allowance admissible to a passenger (an Indian resident or a foreigner residing in India); under Baggage Rules; returning from countries other than Nepal, Bhutan, Myanmar or China is as under:
For passengers of and above 10 years of age and returning after stay aboard of more than three days:
(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles upto a value of Rs 25,000 if these are carried on the person or in the accompanied baggage of the passenger.
For passenger of and above 10 years of age and returning after stay abroad of three days or less:
(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles upto a value of Rs 12,000 if these are carried on the person or in the accompanied baggage of the passenger.
For passengers upto 10 years of age and returning after stay abroad of more than three days:
(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles upto a value of Rs 6,000 if these are carried on the person or in the accompanied baggage of the passenger.
For passengers upto 10 years of age and returning after say abroad of three days or less:
(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles upto a value of Rs 3,000 if these are carried on the person or in the accompanied baggage of the passenger.
The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.
An Indian resident or foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China, other than by land route, shall be allowed clearance free of duty articles in his bonafide baggage to the extent as under. Further, Indian resident or such foreigners returning from Pakistan, by land route, shall also be allowed clearance free duty articles in his bonafide baggage to the extent as under:
For passengers of and above 10 years of age and returning after stay abroad of more than three days:
(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles upto a value of Rs 6,000 if these are carried on the person or in the accompanied baggage of the passenger.
For passengers upto 10 years of age and returning after stay abroad of three days or less:
(i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life.
(ii) Articles upto a value of Rs 1,500 if these are carried on the person or in the accompanied baggage of the passenger.
Q. What is Free Allowance for Unaccompanied Baggage?
A. There is no free allowance for Unaccompanied Baggage, which is subject to Customs duty of 40.8%. However, concessional duty on specified items at the rate of 15.3% is charged in case of items subject to duty under TR and MTR.
Q. What is extra allowance for Professionals returning to India?
An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to what he is allowed, articles in his bonafide baggage to the extent as under:
For Indian passenger returning after at least 3 months:
(i) Used household articles upto an aggregate value of Rs 12,000.
(ii) Professional equipment upto a value of Rs 20,000.
Indian passenger returning after at least 6 months:
(i) Used household articles upto an aggregate value of Rs 12,000.
(ii) Professional equipment upto a value of Rs 40,000.
Q. What is the extra allowance for Indian passenger returning after one year?
A. Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years is allowed the following benefit:
Used household articles and personal effects (which have been in the possession and use abroad of the passenger or his family for at least six months), and which are not mentioned in Annex I or Annexure II or Annexure III upto an aggregate value of Rs 75,000.
Further, Indian passenger who has been residing abroad for over one year is allowed
(i) Jewellery upto an aggregate value of Rs 10,000 by a gentleman passenger,
(ii) Upto an aggregate value of Rs 20,000 by a lady passenger.
In addition, the benefit of MTR is also allowed to passengers who have been working abroad for a minimum period of one year and returning to India on termination of their work.
Q. What are the allowances for tourists?
A. For Tourists of Indian origin other than those coming from Pakistan by land route:
(i) Used personal effects and travel souvenirs, if -
(a) these goods are for personal use of the tourist, and
(b) these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
(ii) Articles as allowed to be cleared under rule 3 or rule 4.
For Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan or of Pakistani origin coming from Pakistan:
(i) Used personal effects and travel souvenirs, if -
(a) these goods are for personal use of the tourist, and
(b) these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
(ii) Articles upto a value of Rs 8,000 for making gifts.
For Tourists or Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan:
No free allowance.
For Tourists of Pakistani origin or foreign tourists coming from Pakistan or tourists of India origin coming from Pakistan by land route:
(i) Used personal effects and travel souvenirs, if -
(a) these goods are for personal use of the tourist, and
(b) these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.
(ii) Articles upto a value of Rs 6,000 for making gifts.
Q. What are the conditions for availing benefit of Transfer of Residence ?
A. (1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR,
(2) Total stay in India on short visit during the 2 preceding years should not exceed 6 months, and
(3) Passenger has not availed this concession in the preceding three years.
Q. What are the benefits of availing Transfer of Residence?
A. Articles allowed free of duty in case of Transfer of Residence are:
Used personal and household articles, other than those listed at Annex I or Annex II, but the article listed at Annexure III and jewellery upto ten thousand rupees by as gentleman passenger or rupees twenty thousand by a lady passenger.
The following items (one unit of each item per family) are duty free under TR (Transfer of Residence) or MTR (Mini Transfer of Residence):
1. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
2. Washing Machine.
3. Electrical or Liquefied Petroleum Gas Cooking Range.
4. Personal Computer (Desktop Computer).
5. Laptop Computer (Notebook Computer).
6. Domestic Refrigerators of capacity up to 300 litres or its equivalent.
The following items (one unit of each item per family) are allowed at concessional rate of Customs duty of 15.3% in case of TR and MTR.
1. Colour Television or Monochrome Television.
2. Digital Video Disc Player.
3. Video Home Theatre System.
4. Dish Washer.
5. Music System.
6. Air-Conditioner.
7. Domestic refrigerators of capacity above 300 litres or its equivalent.
8. Deep Freezer.
9. Microwave Oven.
10. 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.
11. Word Processing Machine.
12. Fax Machine.
13. Portable Photocopying Machine.
14. Cinematographic films of 35 mm and above.
Q. What items are restricted in Baggage?
A. The following items are not allowed to be imported in Baggage:
1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes Exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
4. Alcoholic liquor or wines in excess of two litres.
5. Gold or silver, in any form, other than ornaments.
Q. Whether a vehicle can be imported under Baggage?
A. Import of vehicles is not allowed under Baggage. However, passengers coming to India under Transfer of Residence are allowed to bring one vehicle subject to specified conditions. However, no duty concession is admissible and Tariff rate of duty is required to be paid.
(The information has been updated till November 2004. In case of any query mail to consulting@taxindiaonline.com)
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