Passengers are allowed baggage to the extent as detailed below, as free allowance without payment of customs duty.For passengers coming from :

Other than Nepal, Bhutan and Myanmar

Indian Resident - Rs.50,000/-* Foreigner residing in India - Rs.50,000/-* Indian Tourist - Rs.50,000/-* Foreign Tourist - Rs.15,000/-* From Nepal, Bhutan and Myanmar by Air and Sea -

From Nepal, Bhutan and Myanmar

Air and Sea - Rs.15,000/-*, Land - Only used personal effects**

Infants - only used personal effects** in both the aforesaid cases.

* - free allowance of baggage, as the case may be, as mentioned above is for used personal effects** and travel souvenirs and articles other than those mentioned in Annexure I, if these are carried on the person or in the accompanied baggage of the passenger

** - 'personal effects' means things required for satisfying daily necessities but does not include jewellery

Presently, Customs duty is leviable @38.50%. (Basic Customs Duty @35% + Social Welfare Surcharge(SWS)@10% of duty) on the value of dutiable goods that is in excess of the Duty Free Allowance

Gold Jewellery, as Baggage of a passenger who stayed abroad for a minimum period of one year

Indian Male Passenger

Jewellery upto a weight of 20 grams with value cap of Rs.50,000/-

Indian Female Passenger

Jewellery upto a weight of 40 grams with value cap of Rs.1,00,000/-

Any Gold jewellery brought in excess of the above allowances shall attract 11% Customs Duty.

Eligible Passenger

An eligible passenger is permitted to bring gold jewellery after a stay of 6 months abroad but has to pay duty @ (10% as BCD + 5% of AIDC + 1.5% SWS(10% of BCD + AIDC) .Effective rate of duty 16.5% .

Non-eligible Passenger

Non-eligible Passengers rate of duty @35 % BCD + 5% AIDC + 4% SWS(10% of BCD + AIDC) .Effective rate of duty 44%.

• Alcoholic Liquor or Wine up to two liters as part of free baggage allowance
• The Cost of Alcoholic Liquor or wines is included in free allowance of 50000 /- .
• Applicable duty will be charged on excess amount/Cost of the Liquor or Wines(2 Ltrs). ***
• Excess liquor attracts customs duty as applicable to imports classifiable to the item in excess at the material time

Rate of Duty

Wines and Liquor - BCD@50% + Agriculture Infrastructure and Development Cess(AIDC)@100% of BCD. Effective rate of duty 150%.

Beer - BCD@100% + Agriculture Infrastructure and Development Cess(AIDC)@10% of BCD

Tobacco and its products

• 100 Cigarette sticks or 25 Cigars or 125 grams of Tobacco are allowed as part of the free baggage provided
• Every pack of cigarette or any othertobacco product shall have the specified pictorial health warning in the manner specified in the schedule to the Cigarette & other Tobacco Products (Packaging & Labelling) Rules, 2008

Tobacco in excess of allowances mentioned above shall attract duty @100% BCD + Agriculture Infrastructure and Development Cess(AIDC)@10% of BCD.

Import of Foreign Currency (Arrival)

Any person can bring foreign currency to India without any limit Declaration is to be made in the prescribed Currency Declaration Form in the following cases. Value of foreign currency notes exceeds US$5,000/- or equivalent The aggregate value of foreign exchange (in the form of currency notes, bank notes, traveller's cheque etc.) exceeds US$ 10,000 or its equivalent

Export of Foreign Currency (Departure)

Any passenger departing India on being subject to questioning by Indian Customs, shall prove the legitimacy (i.e. Currency Declaration Form,Legal acquistion from a RBI authorised money exchanger or offshore banking unit) of the foreign currency carried by him/her

Currency Indian/Foreign Passenger

Carrying Indian Currency upto the amount of Rs.25,000/- allowed under the provisions of Foreign Exchange Management (Export and Import of Currency) Regulations.

Excess of aforesaid amount is liable to seizure and confiscation

Excess of aforesaid amount attracts penal action under the Customs Act 1962

Import of pets (dogs or cats) upto two numbers per passenger are allowed as baggage, only to persons transferring their residenceto India after two years of continuous stay abroad subject to production of required health certificate from country of originand examination of the said pets by the Animal Quarantine Officer without an import license issued by DGFT. Importof pets are allowed only at airports having Animal Quarantine facility, viz. at Delhi, Mumbai, Kolkata, Chennai, Bangaluru and Hyderabad.Passengers can also re-import the pets which were being taken away with them as export with prior certification from Animal Quarantine Officer.

• Cartridge maximum of 50 numbers.
• A permissible bore Fire Arm provided
• The passenger has a valid arms license issued by any competent authority in India
• The passenger is a renowned shooter as prescribed by National Rifle Association of India or Sports Authority of India or State Sport Authorities

One laptop computer (Note Book computer) is allowed free of duty for a passenger aged 18 years or above (other than member of crew)

following are the Customs Procedure

• All passengers who come to India have to pass through Customs check.
• At airports the passenger has the option of seeking clearance through the Green Channel or through the Red Channel subject to the nature of goods being carried
• Red Channel is for passengers having dutiable goods
• Green Channel is for passengers NOT having any dutiable goods.
• Passengers walking through the Green Channel with dutiable/prohibited goods are liable to prosecution/penalty and confiscation of goods.

Indian Customs is responsible for protecting the nation against the illegal import of prohibited items. Indian Customs Officers have the authority to question you and examine you and your personal property. If you are one of the passengers selected for questioning/examination, you will be treated in courteous, professional and dignified manner. If your baggage is mishandled/lost on arrival , please obtain endorsement of free allowance , if any, from Customs Officer at the Mishandled Baggage Counter.

All passengers who come to India and have anything to declare or are carrying dutiable or prohibited goods shall declare their accompanied baggage in Customs Declaration Form available in the Customs area of International Airport.They should then proceed to Red Channel

Indian Passport holder who has stayed abroad for more than 6 months

• Passenger has to report at Red Channel for clearance
• 30 days of intermittent stay in India is condonable
• One KG in bar or biscuit form is allowed
• Duty to be paid in freely convertible foreign currency @ (10% as BCD + 5% of AIDC + 1.5% SWS(10% of BCD + AIDC) .Effective rate of duty 16.5% .
• Tariff Value and foreign exchange conversion fixed by the Government

Any attempt to take out Gold through the Green Channel without declaring, would amount to smuggling and invite penal action including prosecution.

Indian Passport holder who stayed more than 6 months abroad

• Passenger has to report at Red Channel for clearance
• 30 days of intermittent stay in India is condonable
• Ten KG in slab form are allowed
• Duty to be paid in freely convertible foreign currency @ (10% as BCD + 5% of AIDC + 1.5% SWS(10% of BCD + AIDC) .Effective rate of duty 16.5% .
• Tariff Value and foreign exchange conversion fixed by the Government

Any attempt to take out silver through the Green Channel without declaring would amount to smuggling and invite penal action including prosecution.

Can not be included in the free allowance of Baggage and duty will be charged @35% of value plus Social Welfare Surcharge(SWS)@10% on duty.

There is no prohibition on import of drones. However, passengers possessing drones have to opt for Red Channel and should declare the same in the column specified in the Customs Declaration Form. The drones and helicopters are allowed subject to the condition that the importer should have license issued by the WPC wingof Ministry of Communication and Information Technology for importing the same mentioning the proper name, model and specifications of the goods.

The automobiles including cars are excluded under bonafidebaggage. Hence, import of car is allowed on payment of Customs duties andcertain import conditions. However, if an individual is coming to India forpermanent settlement after continuous stay of two years abroad, somerelaxations in the import conditions are provided if the car is in possessionof the individual for a period of minimum one year abroad,. For more details,please refer to

http://dgftcom.nic.in/licasp/itchs2012/87foot.pdf

ATA Carnet is an international uniform Customs documentissued in 75 countries including India, which are parties to the CustomsConvention on ATA Carnet. The ATA Carnet permits duty free temporary admissionof goods into a member country without the need to raise customs bond, paymentof duty and fulfilment of other customs formalities in one or a number offoreign countries. In India, Federation of Indian Chambers of Commerce and Page11 of 19 Industry (FICCI), is appointed as the National Guaranteeing &Issuing Association for ATA Carnets.

Crew members are required to submit the correct declarationbefore Custom authorities with respect to the currency, gold ornaments andelectronic goods etc. in their possession on arrival as well as departure. Crewmembers are allowed to bring items like chocolates, cheese, cosmetics and otherpetty gift items for their personal or family use up to a value of Rs. 1,500only at the returning of the aircraft from foreign journey. However, a crew member on final pay off or at the termination of his engagement with theairline/vessel shall be eligible for allowances as a common passenger

As per the Customs Act and other laws of the Government of India, there are certain prohibited goods (including those listed below) which, if imported by a passenger shall be liable to prosecution/penalty and consfication of goods.

• Maps and literature where Indian external boundaries have been shown incorreectly
• Counterfeit currency notes/coins or fake currency notes
• Narcotics and psychotropic substances
• Goods violating any of the legally enforceable intellectual property rights(IPR)
• Specified live birds and animals
• Wildlife products

Impotant Points of the Annexure-I

• Firearms
• Catridges of firearms exceeding 50 numbers
• Cigarettes exceeding 100 sticks or Cigars exceeding 25 numbers or Tobacco exceeding 125 grams of weight.
• Alcoholic liquor or wines in excess of 2 liters
• Gold or Silver in any forms other than ornaments
• Flat panel (LCD/LED/Plasma) Televisions

However firearms, cartridges and cigarettes are restricted items, as detailed in the respective section related to these goods.

Impotant Points of the Annexure-II

• Colour Television.
• Video Home Theatre System.
• Dish Washer.
• Domestic Refrigerators of capacity above 300 litres or its equivalent.
• Deep Freezer.
• Video camera or the combination of any such Video camera with one or more of the followinggoods, namely
  • television receiver
  • sound recording or reproducing apparatus
• video reproducing apparatus.
• Cinematographic films of 35 mm and above.
• Gold or Silver, in any form, other than ornaments.

Rate of Duty

15% Basic Customs Duty + Social Welfare Surcharge(SWS)@10% of duty.

Impotant Points of the Annexure-III

• Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video CassetteDisk Player.
• Digital Video Disc player.
• Music System.
• Air-Conditioner.
• Microwave Oven.
• Word Processing Machine.
• Fax Machine.
• Portable Photocopying Machine.
• Washing Machine.
• Electrical or Liquefied Petroleum Gas Cooking Range
• Personal Computer (Desktop Computer)
• Laptop Computer (Note Book Computer)
• Domestic Refrigerators of capacity up to 300 litres or its equivalent.

Passengers departing abroad from India directly from CSMI International Airport (not through domestic sector) can obtain Export Certificate from Customs for high value items like gold jewellery, camera, watches etc., when carried as their personal property and if intended to bring such items back to India on their return.
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