BAGGAGE RULES 

BAGGAGE RULES AND TRANSFER OF RESIDENCE

Baggage

Baggage is an aspects of customs network through which common man going abroad or returning from abroad comes in contact with customs.

Under the general Baggage Rules,

(1) used personal effects, and

(2) new article up to a value of Rs. 12,000/- per adult passenger ( Rs. 25,000/- if the person return to India after more than three days) are exempt.

A lower Free Allowance of Rs. 6,000/- is allowed to passengers coming ( after 3 days) from Nepal, Bhutan, Burma or China provided they do not come across land boarders with these countries.

Passengers returning from Pakistan by road are allowed duty free baggage up to Rs. 12,000/-.

For child passengers (below 10 years of age), free allowance is 50% of the allowance admissible to an adult passenger of that category.

The General Free Allowance of passenger is not clubbable with similar allowance of another passenger ( for example, husband or wife or any other relative traveling with the passenger ) to permit clearance of a costly article of baggage.

Laptop computer ( computer notebook ) brought by a passenger of the age of 18 years and above has been exempted w.e.f from 9-1-2004.

Alcoholic liquor or wines up to two liters, 200 cigarettes and jewellery upto Rs. 20,000/- for a lady and Rs. 10,000/- for a gentleman can be brought as part of the free baggage allowance. Import of cinematography films, exposed but not developed, brought as part of baggage has also been made duty free.

In case a single article exceeding the limit of Rs. 12,000 ( or Rs. 25,000 in value) is brought, 35% flat rate of duty with no SAD or CVD is payable on excess value. 40% without SAD & CVD is also the effective rate of Duty for any article of bona fide baggage brought in excess of free allowance except for fire arms, cartridges of fire arms exceeding 50 and excess cigarettes, cigars or tobacco.

But in term of exemption Notification No. 49/96-Cus., dated 23-7-1996, specified goods covered under listed Headings and Notifications therein attract merit rate ( as applicable to cargo) even if imported as baggage . However, conditions, if any, prescribed in the listed Notification will apply to imports under baggage also. Free allowance is restricted in case of visit to contiguous countries like Maldives, Sri Lanka, Nepal and Bhutan.

'Baggage' does not include motor vehicle, fire arms and goods of commercial nature or in commercial quantities.

There are value/ quantity restrictions on bringing jewellery, cigarettes and liquor. However , primary gold up to ten kgs. per passenger and silver up to one hundred kgs. per passenger can be imported on payment of normal duties in convertible foreign exchange provided the concerned passenger is coming to India after at least six months' stay abroad. For crew members of a vessel or aircraft, free allowance for petty gifts is Rs 600/-

Allowance for gifts as well as for travel souvenirs in the case of foreign tourists is Rs. 8,000/-( Rs.6,000/- in the case of tourists from Pakistan origin), apart from personal effects in use of tourist. Peak rate of duty for baggage goods of Heading 98.03 is 150% non-bona fide baggage is in addition to fine and penalty.

Foreign Travel Tax and Inland Air Travel Tax have been exempted for all passengers with effect from 9-1-2004.

Passengers not carrying any dutiable goods can walk through the Green Channels. Others are required to come to the Red Channel and report at customs counter. There are now no restrictions on resale of baggage goods.

Passengers importing / exporting commercial samples as accompanied baggage should follow the procedure laid down in this behalf. If an importer is desirous of paying duty on an article at the cargo rate but by mistake he has brought the said article as baggage, he can rectify the error by filling an application before the authorities along with submission of a bill of entry(Collector v. A.K.Dhawan) 

Transfer of Residence

In the case of passengers transferring their resident to India after stay abroad of two years or more, personal and household effects in use abroad and six new specified household gadgets are exempt from duty but 15 % flat duty without SAD has to be paid on 17 listed articles of consumer durables within value ceiling of 5 lakhs. In the case of transfer of resident after stay abroad of at least one year, other personal and household effects in use abroad and not exceeding Rs. 75,000/- in aggregate value can be brought in free. In addition, there are free allowances of varying value of professional artisans coming to India after 3 months/6 months ( duty free household article worth Rs. 12,000/- and professional equipment worth Rs. 20,000/- /40,000/-).

(Notification No. 30/98 - Cus(NT) dt. 2-6-1998, as amended by Corrigenda F. No. 334/6/97 - TRU dt. 2-6-1998 and 16-6-1998) Notification No. 11/2002-Cus.(N.T.),dated 1-3-2002

In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), and in supersession of the Baggage Rules, 1994, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely :­-

Short Title and Commencement

(i) These rules may be called the Baggage Rules, 1998.

(ii) They shall come into force on the date of their publication in the Official Gazette. 

2. Definitions. ­-

In these rules, unless the context otherwise requires,­

(i) "appendix" means an Appendix to these rules;

(ii) "resident" means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;

(iii) "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes, such as touring, recreation, sports, health, family reasons, study, religious pilgrimage or business; .

(iv) "family" includes all persons who are residing in the same house and form part of the same domestic establishment;

(v) "professional equipment" means such portable equipments, instruments, apparatus and appliances 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.

3. Passengers' returning from countries other than Nepal, Bhutan, Myanmar or China.

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 column (2) of Appendix A.

Provided that such Indian resident or such foreigners returning from Pakistan, by land route, shall be allowed clearance free duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix "B.

4. Passengers returning from Nepal, Bhutan, Myanmar or China. ­

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 in column (2) of Appendix B.

5. 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 under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (2) of Appendix C.

6. Jewellery. ­

A passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide baggage to the extent mentioned in column (2) of Appendix D.

7. Tourists. ­

A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix E.

8. Transfer of residence. ­

(1) 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, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F, subject to the conditions, if any, mentioned in the corresponding entry in column (2) of the said Appendix.

(2) The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.

9. Provisions regarding unaccompanied baggage

(1) Provisions of these Rules are also extended to unaccompanied baggage except where they have been specifically excluded.

(2) 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.

The unaccompanied baggage may land in India upto 2 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 two 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.

10. Application of these Rules to members of the crew

(1) Provided that except as specified in this sub-rule, 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 rupees six hundred.

(2) Notwithstanding anything contained in these rules 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 rupees six hundred.

APPENDIX A

(See rule 3)

	(1)		Articles allowed free of duty (2)
(a)	All 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 other than those mentioned in Annex. I upto a value of Rs. 25,000, if these are carried on the person or in the accompanied baggage of the passenger.
(b)	All passengers 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 other than those mentioned in Annex. I upto a value of Rs. 12,000 if these are carried on the person or in the accompanied baggage of the passenger.
(c)	All passengers up to 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 other than those mentioned in Annex. I upto a value of Rs. 6,000, if these are carried on the person or in the accompanied baggage of the passenger.
(d)	All 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 other than those mentioned in Annex. I upto a value of Rs. 3,000, if these are carried on the person or in the accompanied baggage of the passenger.

Explanation. - The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.

APPENDIX B

(See rule 4)

Explanation. - The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.

APPENDIX C 

(See rule 5)

APPENDIX D

 (See rule 6)

APPENDIX E

 (See rule 7)

(See rule 8)

Annexure 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 and 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.

Notification No. 30/98-Cus.(N.T.),dated 2-6-1998 as amended by Notification No. 29199­Cus(N. T.), datedll-5-1999 , Notification No. 50/2000-Customs (N.T.), dated 9-8-2000, Notification No.ll/2002-Customs (N.T) dated 01/03/2002 , Notification No. 5/2004­Customs(N.T)dated 8th January, 2004, Notification No. 1112004-Customs(N.T)dated 8th January, 2004, Notification No.13/2004- Customs(N.T) dated 3rd February, 2004 and Notification No. 33/2004-Customs(N.T)dated 3rd February, 2004.