INDIAN AIRPORT / SEA, CUSTOMS IMPORT / EXPORT RULES

 

For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted

(i) Green Channel for passengers not having any dutiable goods. 

(ii) Red Channel for passengers having dutiable goods.

However,

(i) All the passengers shall ensure to file correct declaration of their baggage.
(ii) Green channel passengers must deposit the customs portion of the disembarkation card to the custom official at the gate before leaving the terminal.
(iii) Declaration of foreign exchange/currency has be made before the custom officers in the following cases :
  (a) where the value of foreign currency notes exceed US $ 5000 or equivalent
  (b) where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent

- Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods.

- Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment.

Import of Items

When you are traveling to India, you can import different items but the duty free allowance and duty rate for excess items depend upon your country of citizenship, country of residence, duration of residence abroad, and whether you transferring your residence to India.

 RATE OF DUTY
  1. Generally items imported as baggage are subjected to a uniform rate of duty for ease of assessment.
  2. The general rate of duty for items imported in excess of the permissible free allowance is 60%.
  3. The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 30%. The total aggregate value of such goods may be upto Rupees five lakhs.
  4. Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports. These rates for some of theitems are as follows:-
    1. Cigarettes - 150%
    2. Whisky *
      1. not exceeding US $ 25 per case - 413.24%
      2. exceeding US $ 25 per case - 339.92%
    3. Wines and Beer *
      1. not exceeding US $ 25 per case - 264%
      2. exceeding US $ 25 per case - 212%
  5. Gold is charged to a duty of Rs. 250 per 10 gms. for passengers importing gold under the prescribed scheme.
  6. Silver is charged to a duty of Rs. 500 per Kg. for passengers importing silver under the prescribed scheme.
* The duty on Alcoholic Beverages is calculated in following manner
  1. Suppose the value of item is Rs. 100
  2. Basic Customs Duty (BCD say 100%) = Rs.100
  3. Value plus BCD = Rs. 200
  4. Additional Duty (AD say 75%) on C = Rs.150
  5. Value + BCD +AD = Rs.350
  6. Special Additional Duty (SAD 4%) = Rs.14
  7. Total Duty (BCD+AD+SAD) = Rs. 264
Note: In case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.


IMPORT OF PROFESSIONAL EQUIPMENT AS BAGGAGE

 
For the purposes of baggage rules Professional Equipment means:
Such portable equipment, instruments, apparatus and appliances are ordinarily required in the profession in which the returning passenger was engaged. This expression includes items used by carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items

Professional Equipment permitted to be imported to the following persons to the extent indicated below:
  1. Indian Passengers returning after a stay abroad of at least 3 months : Rs. 10000
  2. Indian Passengers returning after a stay of at least 6 months : Rs. 20000

    Professional Equipment is permitted to be imported to the following persons to the extent indicated below:

    a.    Indian Passengers returning after a stay abroad of atleast 3 months : upto a value of Rs. 20000

    b.    Indian Passengers returning after a stay of atleast 6 months :  upto a value of  Rs. 40000

    For the purposes of baggage rules Professional Equipment means:
     

    Such portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession in which the returning  passenger was engaged. This expression includes items used by carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items.

 IMPORT OF CIGARETTES, CIGARS AND TOBACCO PRODUCTS AS BAGGAGE
Following quantities of tobacco products maybe included for import within the duty free allowances admissible to various categories of incoming passengers :
 IMPORT OF ALCOHOLIC DRINKS AS BAGGAGE
Following quantities of Alcoholic drinks may be included for import within the duty free allowances admissible to various categories of incoming passengers :
  1. Following quantities of Alcoholic drinks and Tobacco products may be included for import within the duty free allowances admissible to various categories of incoming passengers  :

  2. -          Alcoholic liquors or Wines upto 2 litres

    -          200 Cigarettes or 50 Cigars or 250 gms. Tobacco.

    The rate of duty applicable on these products over and above the above mentioned free allowance is as under :

    (i) Cigarettes    BCD @150%+ educational cess @ 2% i.e. to say that effective rate of duty is 153%.
    (ii) Whisky  BCD @150% + CVD @ 25% + 2% education cess on BCD & CVD i.e. to say that effective rate of duty is 218%.
    (iii) Wines and Beer * BCD @100% + CVD @ 50% + 2% education cess on BCD & CVD i.e. to say that effective rate of duty is 206%.

    * Beer of Nepalese origin is not chargeable to any CVD. 

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