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INDIAN RESIDENTS OR FOREIGNERS RESIDING IN
INDIA
If coming from countries
other than Nepal, Bhutan, Myanmar or China.
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Duty-free entitlements
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For passengers of age
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12 Years and above
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Below 12 Years
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i) Used personal effect including one watch
for satisfying daily necessities of life.
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Free
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Free
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ii) Other articles
(a) Stay abroad for more than three days
(b) Stay abroad upto 3 days.
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(in value)
Rs. 12000/-
Rs. 6000/-
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(in value)
Rs. 3000/-
Rs. 1500/-
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If coming from Nepal,
Bhutan - Myanmar or China.
i) Used personal effect for satisfying
daily necessities of life.
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Free
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Free
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ii) Other articles
(a) Stay abroad for more than three days
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(in value)
Rs. 3000/-
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(in value)
Rs. 750/-
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Passengers engaged
in Profession abroad for over three months.
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Duty-free
entitlements
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(in value)
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Used household
articles
Other articles
Professional
Equipment
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Rs. 6,000/-
As aforesaid.
Rs. 10,000/-
Rs. 20,000/-
(if working abroad for more than six months)
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Passenger working abroad
and returning on termination of work after stay at least 365 days.
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General Free allowance
Bonafide household articles which were in
his possession or use for atleast 6 month excepts items at
page 3
Items at page 3 (a)
Items at page 3 (b) (except Gold/Silver)
Gold
Sliver
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As aforesaid.
Free upto aggregate value of Rs. 30,000/-
Duty @ 32.6% ad valorem
Tariff Rate
Rs. 400/- per ten gms.
Rs. 500/- per kg.
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Jewellery
(after minimum stay abroad of one year)
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(in value)
Rs. 10,000/- (for males)
Rs. 20,000/- (for females)
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Pooling of free allowance
with any other passenger is not permitted.
TOURISTS
Tourists other than
tourists of Nepalese and Bhutanese origin coming from their respective
countries.
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Free Allowance : Personal effects
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No limit
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Gifts :
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(in value)
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- Tourists of Foreign origin
- Tourists of Indian origin
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Rs. 4,000/-
As at page 1.
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Tourists of Napalese
and Bhutanes origin.
PERSONS TRANSFERRING RESIDENCE
Passengers returning
to India after stay abroad of not less than two years immediately
preceding the date of his arrival on Transfer of Residence.
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Duty-free allowance excepts items listed
at page 3
Bonafide household effects items listed at
page 3
Items listed at page 3 (a)
Items listed at page 3 (b) (except Gold/Silver)
Gold
Sliver
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As at page 1.
No limit
Duty @ 32.6% ad valorem
Duty at Tariff Rate
Rs. 400/- per ten gms.
Rs. 500/- per kg.
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Unaccompanied Baggage
- Bonafide baggage is to be dispatched within one month of passenger’s
arrival in India. Time limit extendable by Asstt. Commissioner
of customs.
- Bonafide baggage landed within two months before arrival of
the passenger is allowed clearance. Limit is extendable to one
year by Asstt. Commissioner of Customs in exceptional cases.
Items (whether used
or new) not allowed free but at concessional rate of duty of 32.6%
ad valorem under the above category.
- Colour TV/Monochrome TV.
- VCR/VCP/VTR.
- Washing machine.
- Electrical/LPG Cooking Range (other than Electrical LPG stoves
with not more than two burners and without any extra attachment).
- Dish washers.
- Music system.
- Personal Computer.
- Air-Conditioner.
- Refrigerator.
- Deep freezer.
- Microwave oven.
Video camera or the
combination of any such video camera with one or more of the following
goods namely:-
- Television receiver.
- Sound recording or reproducing apparatus.
- Video reproducing apparatus.
- Word processing machine.
- Fax machine.
Items not allowed
free or at concessional rate of duty under this category.
- Firearms
- Cartridges of firearms exceeding 50
- Cigarettes exceeding 200 or cigars exceeding 50 or
- tobacco exceeding 250 gms
- Alcoholic liquors and wines in excess of 1 litter each
- Gold or silver in any from other than ornaments
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