BAGGAGE RULES, 1998
The Rules deals with two types of passengers returning from countries to India and professionals returning to India. For the purpose of the rules the term ‘resident’ is defined under Rule 2(ii) as a person holding a valid passport issued under the Passports Act,1967 and normally residing in India.
Rule 3 provides that an Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in Appendix A as detailed below:
- All passengers of and above 10 years of age and returning after stay abroad or more than three days-
- Used personal effects, excluding jewellery, required for satisfying daily necessities of life;
- Articles other than those mentioned in Annexure I, as detailed below up to a value of Rs.35,000 if these are carried on the person or in the accompanied baggage of the passenger-
- Fire arms;
- Cartridges of fire arms exceeding 50;
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms;
- Alcoholic liquor or wines in excess of two liters;
- Gold or silver, in any form, other than ornaments;
- Flat panel (LCD/LED/Plasma) Television.
- All passengers of and above 10 years of age and return after stay abroad of three days or less-
- Used personal effects, excluding jewellery, required for satisfying daily necessities of life;
- Articles other than those mentioned above up to a value of Rs.15,000 if these are carried on the person or in the accompanied baggage of the passenger.
- All passengers up to 10 years of age and returning after stay abroad of more than 3 days-
- Used personal effects, excluding jewellery, required for satisfying daily necessities of life;
- Articles other than mentioned above up to a value of Rs.15,000 if these are carried on the person or in the accompanied baggage of the passenger.
The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.
Rule 4 provides that an Indian resident or a 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 bona fide baggage to the extent mentioned Appendix B, as detailed below-
- Passengers of and above 10 years of age and returning after stay abroad of more than three days-
- Used personal effects , excluding jewellery, required for satisfying daily necessities of life;
- Articles other than mentioned above up to a value of Rs.6000 if these are carried on the person or in the accompanied baggage of the passenger;
- Passengers up to 10 years of age and returning after abroad of more than three days-
- Used personal effects, excluding jewellery, required for satisfying daily necessities of life;
- Articles other than mentioned above up to a value of Rs.1500 if these are carried on the person or in the accompanied baggage of the passenger.
The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.
Rule 5 provides that an Indian passenger who was engaged in the profession shall on his return to India be allowed clearance free of duty, in addition what he is allowed under Rule 3 or, as the case may be, Rule 4, articles in his bona fide baggage to the extent mentioned in Appendix C as detailed below-
- Indian passenger returning after at least 3 months-
- Used household articles up to an aggregate value of Rs.12,000/-;
- Professional equipment up to a value of Rs.20,000/-
- Indian passenger returning after at least 6 months-
- Used household articles up to an aggregate value of Rs.12,000/-;
- Professional equipment up to a value of Rs.40,000/-
- 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-
- Used household articles and personal effects (which have been in the possession and use abroad of the passenger or his family for at least 6 months), and which are not mentioned in Annexure I, Annexure II or Annexure III up to an aggregate value of Rs.75,000/-
For this purpose, Rule 2(v) defines ‘professional equipment’ as such portable equipments, instruments, apparatus and applications 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, Dictaphones, personal computers, typewriters and other similar articles. Rule 2(iv) defines the term ‘family’ that includes all persons who are residing in the same house and form part of the same domestic establishment.
Rule 6 provides that a passenger returning to India shall be allowed clearance free of duty jeweler in his bona fide baggage to the extent mentioned in Appendix D, as detailed below-
- Indian passenger who has been residing abroad for over one year-
- Jewellery up to an aggregate value of 50,000 by a gentleman passenger; or
- Up to an aggregate value of 1,00,000 by lady passenger.
Rule 7 provides that a tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned below-
- Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV which is as below-
- Amritsar – Amritsar Railway Station; Attari Road; Attari Railway Station; Kharlra;
- Baroda – Assara Naka; Khavda Naka; Lakhpat; Sanatlpur Naka; Suigam Naka;
- Delhi – Delhi Railway Station;
- Ferozpur District – Hussainiwala;
- Jodhpur Division – Barmer Railway Station; Munabao Railway Station;
- Baramullah District – Adoosa;
- Poonch District – Chaka-da-bagh
Shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in Appendix E, as detailed below:
- Used personal effects and travel souvenirs, if-
- These goods are for personal use of the tourists; and
- These goods, other than those consumer during the stay in India, are re-exported when the tourist leaves India for a foreign destination;
- Articles as allowed to be cleared under Rule 3 or Rule 4;
- Tourists of foreign origin, other than those of Pakistani origin coming from Pakistan, coming to India by air-
- Used for personal effects;
- Articles other than those mentioned in Annexure I up to a value of Rs.8000 for personal and use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.
- Tourists of Pakistani Origin coming Pakistan other than by land routes; tourists of Pakistani origin of foreign tourists coming by land routes as specified in Annexure IV; tourists of Indian origin coming by land routes as specified in Annexure IV-
- Used personal effects;
- Articles other than those mentioned in Annexure I up to a value of Rs.6000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.
For this purpose the term ‘tourist’ is defined under Rule 2 (iii) as a person not normally resident in India, who enters India for a stay of not more than six months in the course of any 12 months period for legitimate on immigrant purposes, such as touring, recreation, sports, health, family reasons, study, religious pilgrimage or business.
Rule 8 provides that a person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under Rule 3 or Rule 4, articles in his bona fide baggage to the extent mentioned in Appendix F, subject to the conditions, detailed as below:
- Used personal and household articles, other than those listed at Annexure I or Annexure II, but including the article listed at Annexure III and jewellery up to Rs.50000 by a gentleman passenger or Rs.1 lakhs by a lady passenger are allowed free of duty subject to the following conditions:
- Minimum stay of two years abroad, immediately preceding the date of his arrival on TR;
- Total stay in India on short visit during 2 preceding years should not exceed 6 months; and
- Passenger has not availed this concession in the preceding three years.
The relaxations that may be considered are as follows-
- For condition (1) shortfall of up to 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy Commissioner of Customs if the early return is on-
√ Terminal leave or vacation being availed of by the passenger; or
√ Any other special circumstances.
- For condition No. 2, Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
- There is no relaxation for condition No. 3.
- Jewellery taken out earlier by the passenger or by a member of his family from India is allowed free of duty subject to the satisfaction of the Assistant Commissioner of Customs regarding the jewellery having been taken out from India.
For this purpose the goods mentioned in Annexure II and Annexure III are furnished as below:
- Annexure II –
- Color Television or Monochrome Television;
- Digital video disc player;
- Video home theatre system;
- Dish washer;
- Music system;
- Air conditioner;
- Domestic refrigerators of capacity above 300 liters or its equivalent;
- Deep freezer;
- Microwave oven;
- 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;
- Word photocopying machine;
- Fax machine;
- Portable photocopying machine;
- Vessel;
- Aircraft;
- Cinematographic films of 35 mm and above;
- Gold or silver, in any form, other than ornaments.
- Annexure III-
- Video cassette recorder or video cassette player or video television receiver or video cassette disk player;
- Washing machine;
- Electrical or liquefied petroleum gas cooking range;
- Personal computer (desktop computer);
- Laptop computer (note book computer);
- Domestic refrigerators of capacity up to 300 liters or its equivalent.
Rule 9 deals with the provisions regarding unaccompanied baggage. Rule 9(1) provides that the provisions of these Rules are also extended to unaccompanied baggage except where they have been specifically excluded. Rule 9(2) provides that the unaccompanied baggage had been in the possession abroad of the passenger and is dispatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow.
Rule 9(3) provides that the unaccompanied baggage may land in India up to two months before the arrival of the passenger or within such period, not exceeding one year, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented from arriving in India within the period of 2 months due to circumstances beyond his control such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger.
Rule 10 provides that the provisions of these Rules shall apply in respect of the members of the crew engaged in a foreign going vessel for importation of their baggage at the time of final pay off on termination of their engagement. A crew member of a vessel shall be allowed to bring items like chocolates, cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of Rs.1500/-. A crew member of an aircraft shall be allowed to bring items gifts like chocolates, cheese, cosmetics and other petty gift items at the time of the returning of the aircraft from foreign journey for their personal or family use which shall not exceed the value of Rs.1500/-.
