Indian Residents
Indian Resident - A person holding a valid passport issued under the
Passports Act, 1967 and normally residing in India.
However, for the purposes of baggage allowance, both Citizens of India and
foreigners are residing in India have the same baggage allowance.
Free allowance is not allowed to be pooled with the free allowance of any
other passenger.
1. Passengers returning from countries other than Nepal, Bhutan, Myanmar or
China
| Duty free allowance for bona fide baggage consisting of |
|
|
| 10 years & above | below 10 years | |
| 1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life | Free | Free |
2. Articles other than those mentioned in Annex I, if these are carried on the person or in the accompanied baggage of the passenger.
| a. if stay abroad for more than 3 days | Rs. 45,000 | Rs. 17,500 |
| b. if stay abroad up to 3 days | Rs. 17,500 | Rs. 3,000 |
The above is NOT applicable for land route, as specified in Annex IV. Please
look at section 2 below for the same.
2. Passengers returning from Nepal, Bhutan, Myanmar or China, other than by
land route
| Duty free allowance for bona fide baggage consisting of |
|
|
| 10 years & above | below 10 years | |
| 1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life | Free | Free |
2. Articles other than those mentioned in Annex I, if these are carried on the person or in the accompanied baggage of the passenger.
| a. if stay abroad for more than 3 days | Rs. 6,000 | Rs. 1,500 |
| b. if stay abroad up to 3 days | Nil | Nil |
3. Passengers returning from Nepal, Bhutan, Myanmar or China, by land route
| Duty free allowance for bona fide baggage consisting of |
|
|
| 10 years & above | below 10 years | |
| 1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life | Free | Free |
| 2. Other articles carried on the person or in the accompanied baggage of the passenger. | Nil | Nil |
Additional notes:
• Additionally:
- one laptop computer is allowed duty free if imported by any passenger of
the age of 18 years and above who is not a member of the crew of a
ship/aircraft
- Cinematographic films, exposed but not developed are allowed duty free.
• In case the value of one item exceeds the duty free allowance, the duty
shall be calculated only on the excess of such amount.
Jewelry
A passenger returning to India shall be allowed clearance free of duty
jewelry in his bona fide baggage to the extent mentioned below: Indian
passenger who has been residing abroad for over one year:
- Gentlemen passenger - Jewelry up to an aggregate value of Rs. 50,000
- Lady passenger - Jewelry up to an aggregate value of Rs. 1,00,000
Rate of Duty
1. General rate of duty for items imported in excess of the permissible free
allowance = 35% ad valorem + 3% education cess = 36.05% effective rate of
duty
2. Items in Annex II imported by passengers returning to India after a stay
of 365 days abroad in the preceding two years = 15% ad valorem + 3%
education cess.
Customs can seize or charge a higher rate of duty, as well as fine and/or
penalty on items brought in commercial quantity and on non-bona fide baggage
items.
Sources: www.cbec.gov.in
undo ...back