[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART -II,
SECTION-3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No.30/2016 - Customs (N. T.)
New Delhi, the 1
st
March, 2016
G.S.R. (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:-
1. Short title and commencement. - (1) These rules may be called the Baggage Rules, 2016.
(2) They shall come into force on the 1
st
day of April, 2016.
2. Definitions. – (1) In these rules, unless the context otherwise requires, -
(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.
3. Passengers arriving from countries other than Nepal, Bhutan or Myanmar.- An Indian
resident or a foreigner residing in India or a tourist of Indian origin, not being an infant, arriving
from any country other than Nepal, Bhutan or Myanmar, 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 fifty thousand rupees if these
are carried on the person or in the accompanied baggage of the passenger:
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.
Explanation. - The free allowance of a passenger under this rule shall not be allowed to be
pooled with the free allowance of any other passenger.
4. Passengers arriving from Nepal, Bhutan or Myanmar. - An Indian resident or a foreigner
residing in India or a tourist, not being an infant, arriving from Nepal, Bhutan or Myanmar, 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 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 be
pooled with the free allowance of any other passenger.
5. Jewellery.- A passenger residing abroad for more than one year, on return to India, shall be
allowed clearance free of duty in his bona fide baggage of jewellery upto a weight, of twenty
grams with a value cap of fifty thousand rupees if brought by a gentleman passenger, or forty
grams with a value cap of one lakh rupees if brought by a lady passenger.
6. Transfer of residence.- (1) A person, who is engaged in a profession abroad, or is transferring
his residence to India, shall, on return, 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 bonafide baggage to the
extent mentioned in column (2) of the Appendix below, subject to the conditions, if any,
mentioned in the corresponding entry in column (3) of the said Appendix.
(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
Used 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
Used 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.
Used personal and household
articles, other than those
mentioned in Annexure I but
including articles mentioned in
Annexure II or 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.
Used personal and house
household articles, other than
those mentioned in at
Annexure I but including those
mentioned in Annexure II or
Annexure III, upto a value
limit 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
(a) For condition (i),
shortfall of upto two
months in stay abroad
can be condoned by
Deputy Commissioner
of Customs or
Assistant
Commissioner of
Customs if the early
return is on account of
-
(i) terminal leave or
vacation being availed
of by the passenger;
or
(ii) any other special
circumstances for
reasons to be recorded
in writing.
short visit
during the two
preceding
years should
not exceed six
months; and
(iii) Passenger
has not availed
this concession
in the
preceding
three years.
(b) For condition (ii),
the Principal
Commissioner or
Commissioner of
Customs may condone
short visits in excess
of six months in
special circumstances
for reasons to be
recorded in writing.
No relaxation.
7. Currency. - The import and export of currency under these rules shall be governed in
accordance with the provisions of the Foreign Exchange Management (Export and Import of
Currency) Regulations, 2000, and the notifications issued thereunder.
8. Provisions regarding unaccompanied baggage. - (1) These rules shall apply to
unaccompanied baggage except where they have been specifically excluded:
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.
9. Application of these rules to members of the crew. - (1)These rules shall also apply to the
members of the crew engaged in a foreign going conveyance for importation of their baggage at
the time of final pay off on termination of their engagement.
(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)
1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms.
4. Alcoholic liquor or wines in excess of two litres.
5. Gold or silver in any form other than ornaments.
6. Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television.
ANNEXURE II
(See rule 6)
1. Colour Television.
2. Video Home Theatre System.
3. Dish Washer.
4. Domestic Refrigerators of capacity up to 300 litres or its equivalent.
5. Deep Freezer.
6. 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.
7. Cinematographic films of 35mm and above.
8. Gold or Silver, in any form, other than ornaments.
ANNEXURE III
(See rule 6)
1. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or
Video Cassette Disk Player.
2. Digital Video Disc player.
3. Music System.
4. Air-Conditioner.
5. Microwave Oven.
6. Word Processing Machine.
7. Fax Machine.
8. Portable Photocopying Machine.
9. Washing Machine.
10. Electrical or Liquefied Petroleum Gas Cooking Range
11. Personal Computer (Desktop Computer)
12. Laptop Computer (Note book Computer)
13. Domestic Refrigerators of capacity up to 300 litres or its equivalent.
[F. No.334/8/2016 -TRU]
(Mohit Tewari)
Under Secretary to the Government of India
