Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

International Passenger Facilitation

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ions/baggage allowances and list of prohibited/ restricted items (endangered species or articles made from flora and fauna such as ivory, musk, reptile skins, furs, shahtoosh, antiques, satellite phones, etc.) at all international airports, with the dos and don ts for benefit of passengers. A booklet on Customs Guide to Travelers is also brought out periodically and circulated at airports as well as to our Embassies/Consulates abroad. Passenger related Customs information is also made available on the CBEC s web-site www.cbec.gov.in. 2. Clearance of arriving passengers: 2.1 Airlines generally provide the Disembarkation Card to the passengers in the aircraft itself and each passenger must fill up the same clearly mentioning the quantity and value of goods brought. On landing, the passenger is first cleared by Immigration authorities, who retain the Immigration portion of the Disembarkation Card. Thereafter, the passenger takes delivery of baggage, if any, from the conveyer belt and approaches the Customs where the passenger exercises the option of seeking clearance through the Green Channel or through the Red Channel. 2.2 The Green Channel or Walk Through Channel applies .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upto Rs.35,000/- are allowed free of duty if carried as accompanied baggage of the passenger. This amount is proportionately reduced to Rs. 15,000/- if stay abroad is of 3 days or less. For children below 10 years, the free allowance is Rs.6,000/- (Rs.3,000/- if stay abroad is of 3 days or less). However, for such passengers coming from Nepal, Bhutan, Myanmar or China, by routes other than by land route, and for such passengers coming from Pakistan by land route, the free allowance is Rs.6,000/-. 3.2 In addition, to the above such passengers are allowed the following quantities of tobacco products and alcohols within the aforesaid duty free allowances: (i) 200 cigarettes or 50 cigars or 250 gms tobacco. (ii) Alcoholic liquor and wines upto 2 litre each. 3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ cigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free allowance, gold or silver, in any state (other than ornaments) unless specified otherwise. 3.4 The bonafide baggage items that are in excess of the duty free allowance can be cleared on payment of a uniform rate of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ligious pilgrimage, or business. The duty free allowances and entitlements for tourists are as follows: Category of Tourist Duty Free Allowance Tourists of Indian origin coming to India (other than those coming from Pakistan by land route) Same as for Indian passengers or foreigners residing in India Foreign tourists Rs.8,000/- Tourist of Pakistani origin Rs.6,000/- Tourist of Nepalese and Bhutanese origin Rs. 8,000/- 6. Allowances and entitlements on Transfer of Residence (TR): 6.1 A person transferring his residence to India after a minimum stay of 2 years abroad, immediately preceding the date of his arrival on transfer of residence, is entitled to certain benefits in addition to those available to a passenger, subject to certain conditions. Short visits are permitted during the 2 preceding years but total stay in India on short visits should not exceed 6 months. Further, a shortfall in period of stay abroad can be relaxed upto 2 months by the Assistant/Deputy Commissioner and shortfall in period of stay abroad exceeding 6 months by the Commissioner of Customs in deserving .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g in India within the period of 2 months due to circumstances beyond his control. 8.2 No free allowance is admissible in respect of unaccompanied baggage, which is charged the normal baggage rate of duty (35% ad valorem + Cess, at present). 9. Import of foreign exchange/currency: 9.1 Any person can bring into India foreign exchange without any limit. However, declaration of foreign exchange/currency is required to be made in the prescribed Currency Declaration Form in the following cases: (a) Where the value of foreign currency notes exceeds US$ 5000/- or equivalent; and (b) Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveler cheques etc.) exceeds US$10,000/- or its equivalent. 10. Import of Indian currency: 10.1 The import of Indian currency is prohibited, however, passengers normally resident in India who are returning from a visit abroad may import Indian currency not exceeding Rs.10,000/-. 11. Import of fire arms as baggage: 11.1 Import of firearms is strictly prohibited. Import of cartridges in excess of 50 is also prohibited. However, in the case of persons transferring their residence (as per co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s inventoried before being taken in the custody of Customs. 14. Mishandled baggage: 14.1 There are numerous occasions when passenger baggage gets lost or mishandled by the Airlines. In all such cases the passenger is required to obtain a certificate to that effect from the airlines and get it countersigned by Customs indicating specifically the unutilized portion of the free allowance. This would enable the passenger to avail the unutilized portion of the duty free allowance when his baggage is delivered by the airlines. 15. Clearance of departing passengers: 15.1 On the departure side, the principal task of Customs is enforcement related. These include checks to prevent narcotic drug trafficking, smuggling of other sensitive items such as Indian including foreign currency, wild life products, antiques etc. Customs also plays an important role in facilitating the re-import of the high valued articles including jewelry, being carried out of the country by issuing to the departing passengers a re-export certificate. 16. Export of gold jewellery as baggage: 16.1 There is no value limit on the export of gold jewellery by a passenger through the medium of baggage so lo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates