[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)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 43/2016-Customs (N.T.)
New Delhi, the 31
st
March, 2016
G.S.R. (E).- In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), the Central
Government hereby makes the following rules further to amend the Baggage Rules, 2016, namely:-
1. (1) These rules may be called the Baggage (Amendment) Rules, 2016.
(2) They shall come into force on the 1
st
of April, 2016.
2. In the Baggage Rules, 2016 (hereinafter referred to as the said rules),for rule 3., the following shall be substituted, namely:-
" 3. Passenger 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, -
(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.
3. In the said rules, for rule 4., the following shall be substituted, namely:-
4. Passenger 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,
(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."
4. In the said rules, in rule 6, for the appendix, the following shall be substituted, namely:-
APPENDIX
Duration of
stay
abroad
Articles allowed free of duty Conditions Relaxation
(1) (2) (3) (4)
From three
months upto
six months
P ersonal 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.
P ersonal 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 house 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
(iii) Passenger has not
availed this concession
in the preceding three
years.
(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.
(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.
No relaxation..
5. In the said rules, in rule 7., for the figure 2000 the figure 2015shall be substituted.
6. In the said rules, in ANNEXURE II, for the entry at serial number 4, the following shall be substituted, namely:-
4. Domestic refrigerators of capacity above 300 litres or its equivalent..
[F. No. 520/9/2016- Cus-VI]
(B. Konthoujam)
Under Secretary
Note: The principal notification No. 30/2016- Customs (N.T.), dated the 1
st
March, 2016 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.218(E), dated the 1
st
March, 2016.
