G.S.R. 218(E). - In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), and in supersession of the Baggage Rules, 1998, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-
(2) They shall come into force on the 1st day of April, 2016.
(i) "Annexure" means Annexure appended to these rules;
(ii) "family" includes all persons who are residing in the same house and form part of the same domestic establishment;
(iii) "infant" means a child not more than two years of age;
(iv) "resident" means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;
(v) "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;
(vi) "personal effects" means things required for satisfying daily necessities but does not include jewellery.
(2) Words and expression used and not defined in these rules but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning respectively assigned to them in the said Act.
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure-I, upto the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided that a tourist of Indian origin, not being an infant, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say,
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure-I, upto the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided further that where the passenger is an infant, only used personal effects shall be allowed duty free.
Explanation. - The free allowance of a passenger under this rule shall not be allowed to pool with the free allowance of any other passenger.]
OLD LAW 6 |
Provided that a tourist of foreign origin, not being an infant, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, used personal effects, travel souvenirs and articles other than those mentioned in Annexure I, upto the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided further that where the passenger is an infant, only used personal effects shall be allowed duty free.
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure-I up to the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided that where the passenger is an infant, only used personal effects shall be allowed duty free:
Provided further that where the passenger is arriving by land, only used personal effects shall be allowed duty free.
Explanation. - The free allowance of a passenger under this rule shall not be allowed to pool with the free allowance of any other passenger.]
OLD LAW 6 |
Provided that where the passenger is an infant, only used personal effects shall be allowed duty free:
Provided further that where the passenger, is arriving by land, only used personal effects shall be allowed duty free.
(2) The conditions mentioned in column (3) of the said Appendix may be relaxed to the extent mentioned in column (4) of the said Appendix.
[Appendix
Duration of stay abroad | Articles allowed free of duty | Conditions | Relaxation |
(1) | (2) | (3) | (4) |
From three months upto six months | Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of sixty thousand rupees. | Indian passenger | - |
From six months upto one year | Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III, upto an aggregate value of one lakh rupees. | Indian passenger | - |
Minimum stay of one year during the preceding two years. | Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of two lakh rupees. | The Indian passenger should not have availed this concession in the preceding three years. | - |
Minimum stay of two years or more. | Personal and household articles, other than those listed at Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of five lakh rupees. | (i) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence; |
(ii) Total stay in India on short visit during the two preceding years should not exceed six months; and
(i) terminal leave or vacation being availed of by the passenger; or
(ii) any other special circumstances for reasons to be recorded in writing.
(b) For condition (ii), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing.
Provided that the said 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 Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow:
Provided further that the said unaccompanied baggage may land in India upto two months before the arrival of the passenger or within such period, not exceeding one year, as the Deputy Commissioner of Customs or Assistant 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.
(2) Notwithstanding anything contained in sub-rule (1), a member of crew of a vessel or an aircraft other than those referred to in sub-rule(1), shall be allowed to bring articles like chocolates, cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of one thousand and five hundred rupees.
Annexure I
(See rule 3, 4 and 6)
Annexure II
[4. Domestic Refrigerators of capacity above 300 litres or its equivalent.]
(a) television receiver;
(b) sound recording or reproducing apparatus;
(c) video reproducing apparatus.
Annexure III