Non Resident Indians -Baggage rules - duty free allowances and Entitlements for Indian Residents and foreigners residing in India

NRI

Baggage Rules

Baggage means 'belongings' of a passenger traveling from one place to another. All items brought into or taken out of India are subject to exchange management and customs duties are imposed at the specified rates. The owner is required to make a declaration of the contents of the baggage to the Customs Officials for obtaining clearance. The declaration is to be made on a prescribed form. The rate of duty and tariff valuation shall be determined based on the date on which the declaration is made.

Baggage rules vary according to the passenger's duration of stay abroad, the country he or she is coming from, and the age of the passenger. Usually all passenger's get a duty free allowance within which they can bring various goods without payment of any duty. When the total value of the goods exceed the duty free allowance, customs duty at a flat rate has to be paid only on the value exceeding the duty free allowance. Personal and household effects are treated as baggage and can be imported freely without any restriction as to the value of the goods. There are certain items for which duty is charged at various rates based on the Customs Tariff and not at the flat rate usually applicable for most baggage items.

Concessions for Transfer of Residence may be availed by a person who has been residing abroad for a minimum period of two years and is transferring his residence for a minimum period of one year. Importers or Exporters are required to obtain a license or Customs Clearance Permit (CCP) and Import Export Code number to import/export goods into or out of India.

Restricted Items

Passengers should declare foreign currency in the currency declaration form if currency notes, bank notes or TC's are in excess of US $10,000 or equivalent. In case of currency notes only these are be declared if the same are in excess of US$ 5,000 or equivalent.
Jewellery or articles made wholly or mainly of gold or of silver, in excess of permitted limit.
(Rs.20, 000/- for females and Rs.10, 000/- for males)
Dangerous drugs such as coca leaf, cocaine, hemp, charas, opium, morphine and their mixtures and derivatives.
Any obscene book, pamphlet, paper, drawing, painting, representation, figure, article or objectionable literature or any class of goods.
Plants including parts of plants, soil seeds, fruits, dry fruits, vegetables, flowers, coffee seeds, coffee beans, cottons and un-manufactured tobacco which may contain exotic pests/diseases.
Pet animals and birds in a limited number.
Fire arms.

Duty free allowances and entitlements for Indian Residents and foreigners residing in India

Passenger		Age of Passenger
Passenger		10 years and above	below 10 years
If coming from countries other than - Nepal, Bhutan, Myanmar or China.
	Used personal effects (excluding jewellery) required for satisfying daily necessities of life, Laptop & Video Camera	Free	Free
	Articles other than those mentioned in Annex. I. (carried on the person or in the accompanied baggage of the passenger.) (a) Stay abroad for more than three days	Rs.25000/-(in value)	Rs.6,000/-(in value)
	(b) Stay abroad up to three days	Rs.12000/-(in value)	Rs.3000/-(in value)
If coming from Nepal, Bhutan, Myanmar or China, other than by land route.	Used personal effects (excluding jewellery) required for satisfying daily necessities of life, Laptop & Video Camera.	Free	Free
	Articles other than those mentioned in Annex. I. (carried on the person or in the accompanied baggage of the passenger.) (a) Stay abroad for more than three days	Rs.6000/- (in value)	Rs.15,000/- (in value)
	(b) Stay abroad upto three days	Nil	Nil

Professionals

An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty

(a)

Indian passenger returning after at least 3 months

(i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) upto an aggregate value of Rs.12,000/-

(ii) Professional equipment up to a value of Rs.20,000/-

(b)

Indian passenger returning after at least 6 months

(i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) an aggregate value of Rs.12,000/-

(ii) Professional equipment up to a value of Rs.40,000/-

(c)

Indian passenger returning after a stay of a minimum of 365 days during the preceding two years on termination of his work and who has not availed this concession in the preceding three years.

Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) 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 Annexure I, Annexure II or Annexure III, up to an aggregate value of Rs.75,000/-

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Tourists	Articles allowed free of duty
(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;	(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.
(b) Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming 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.8000 for making gifts.
c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.	No. free allowance.
(d) Tourists – (i) of Pakistani origin coming from Pakistan other than by land routes; (ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV; (iii) of Indian origin coming by land routes as specified in Annexure IV.	(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. 6000 for making gifts.

Annex I

1. Firearms.
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.

Annexure II

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. Vessel.
15. Aircraft.
16. Cinematographic films of 35 mm and above.
17. Gold or Silver , in any form , other than ornaments.

Annexure III

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.

Annexure IV

Amritsar:
(1) Amritsar Railway Station
(2) Attari Road
(3) Attari Railway Station
(4) Khalra

Baroda:
(5) Assara Naka
(6) Khavda Naka
(7) Lakhpat
(8) Santalpur Naka
(9) Suigam Naka

Delhi:
(10) Delhi Railway Station

Ferozpur District:
(11) Hussainiwala

Jodhpur Division:
(12) Barmer Railway Station
(13) Munabao Railway Station

Baramullah District:
(14) Adoosa

Poonch District:
(15) Chakan-da-bagh

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Updated on 19/06/2017