GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 30/2016 - Customs (N. T.)
New Delhi, Dated the 1st 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 1st day of April, 2016.
2. Definitions. – (1) In these rules, unless the context otherwise requires, -
- “Annexure” means Annexure appended to these rules;
- “family” includes all persons who are residing in the same house and form
part of the
same domestic establishment;
- “infant” means a child not more than two years of age;
- “resident” means a person holding a valid passport issued under the
Passports Act,
1967 (15 of 1967) and normally residing in India;
- “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;
- “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
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Articles allowed free of duty
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Conditions
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Relaxation
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(1)
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(2)
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(3)
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(4)
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From three months upto six months
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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
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-
|
From six months upto
one year
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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.
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-
|
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 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.
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(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 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)
- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding
125 gms.
- Alcoholic liquor or wines in excess of two litres.
- Gold or silver in any form other than ornaments.
- Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television.
ANNEXURE II
(See rule 6)
- Colour Television.
- Video Home Theatre System.
- Dish Washer.
- Domestic Refrigerators of capacity up to 300 litres or its equivalent.
- Deep Freezer.
- 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.
- Cinematographic films of 35mm and above.
- Gold or Silver, in any form, other than ornaments.
ANNEXURE III
(See rule 6)
- Video Cassette Recorder or Video Cassette Player or Video Television Receiver
or Video Cassette Disk 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.
[F. No. 334/8/2016 -TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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