Baggage and Transfer of Residence

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The government announced the Baggage rules in 1998 given below for various categories

Rule 1 : Passengers returning from countries other than Nepal, Bhutan, Myanmar or China

An Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A.

APPENDIX A

(1)
Articles allowed free of duty
(2)
(a) All passengers of and above 12 years of age and returning after stay abroad of more than three days Used personal effects, excluding jewellery, required for satisfying daily necessities of life

Articles other than those mentioned in Annexure 1 upto a value of Rs.12,000 if these are carried on the person or in the accompanied baggage of the passenger.

(b) All passengers of and above 12 years of age and returning after stay abroad of three days or less Used personal effects, excluding jewellery, required for satisfying daily necessities of life

Articles other than those mentioned in Annexure 1 upto a value of Rs.6,000 if these are carried on the person or in the accompanied baggage of the passenger

(c) All passengers upto 12 years of age and returning after stay abroad of three days or less

Used personal effects, excluding jewellery, required for satisfying daily necessities of life

Articles other than those mentioned in Annexure 1 upto a value of Rs.3,000 if these are carried on the person or in the accompanied baggage of the passenger

(d) All passengers upto 12 years of age and returning after stay abroad of three days or less

Used personal effects, excluding jewellary, required for satisfying daily necessities of life .

Articles other than those mentioned in Annexure 1 upto a value of Rs.1500 if these are carried on the person or in the accompanied baggage of the passenger

Explanation.- The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.

Rule 2 : Passengers Returning from Nepal, Bhutan, Myanmar or China

An Indian resident or a foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China other than by land route, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix B.

APPENDIX B

 (1)

Articles allowed free of duty
(2)

(a) passengers of and above 12 years of age and returning after stay abroad of more than three days

Used personal effects, excluding jewellery, required for satisfying daily necessities of life

Articles other than those mentioned in Annexure 1 upto a value of Rs.3,000 if these are carried on the person or in the accompanied baggage of the passenger.

(b) passengers upto 12 years of age and returning after stay abroad of more than three days

Used personal effects, excluding jewellery, required for satisfying daily necessities of life

Articles other than those mentioned in Annexure 1 upto a value of Rs.750 if these are carried on the person or in the accompanied baggage of the passenger

Explanation.- The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.

Rule 3 : Professionals returning to India

An Indian passenger who was engaged in his profession abroad shall on his return to India 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 bona fide baggage to the extent mentioned in column (2) of Appendix C.

APPENDIX C

(1)

Article allowed free of duty
(2)

(a) Indian passenger returning after atleast 3 months

(i) Used household articles upto an aggregate value of Rs.6,000.

(ii) Professional equipment upto a value of Rs. 10,000.

(b) Indian passenger returning after atleast 6 months

(i) Used household articles upto an aggregate value of Rs. 6,000.

(ii) Professional equipment upto a value of Rs.20,000

 (c) Indian passenger returning after a stay of minimum 365 days during the preceding 2 yeas on termination of his work, and who has not availed this concession in the preceding three years.

(i) Used household articles and personal effects, (which have been in the possessions and use abroad of the passenger or his family for at least six months), and which are not mentioned in Annexure I or Annexure II upto an aggregate value of Rs. 30,000.

Rule 4 : Jewellery

A passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide baggage to the extent mentioned in column (2) of Appendix D.

APPENDIX D  

(1)

Jewellery
(2)

Indian passenger who has been residing abroad for over one year.

(i) Jewellery upto an aggregate value of Rs. 10,000 by a gentlemen passenger, or

(ii) Upto an aggregate value of Rs. 20,000 by a lady passenger

Rule 5 :  Tourist

A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix E.

APPEENDIX E

 

 (1)

Article allowed free of duty
(2)

(a) Tourist of Indian origin (i) Used personal effects and travel souvenirs, if- (a) these goods are for personal use of the tourist, and

(b) these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.

(ii) articles as allowed to be cleared under rule 1 or rule 2.

 (b) Tourist of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan. (i) used personal effects and travel souvenirs, if- (a) these goods are for personal use of the tourist, and

(b) these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination.

(ii) articles other than those mentioned in Annexure I upto a value of Rs. 4,000 for making gifts.

( c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.  No free allowance

 

Rule 6 : Transfer of residence

(1) A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under rule 1, as the case may be, under rule 2, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F., subject to the conditions, if any, mentioned in the corresponding entry in column (2) of the said Appendix.

(2) The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.

APPENDIX F

Article allowed free of duty

Conditions

Relaxation that may be considered

(a) Used personal and household articles, other than those listed at Annexure I or Annexure II, but including jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger. (1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR. (2) Total stay in India on short visit during the 2 preceding years should not exceed the 6 months, and

(3) passenger has not availed this concession in the preceding three years.

(a) For conditions (1) Shortfall of upto 2 months in stay abroad can be condoned by Assitant 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.

(b) For conditions (2) Commissioner of Customs may condone short visits in excess in deserving cases.

( c) For conditions (3) No relaxation.

(b) Jewellery taken out earlier by the passenger or by a member of his family from India . Satisfaction of the Assistant Commissioner of Customs regarding the jewellery having been taken out earlier from India

Provisions regarding unaccompanied baggage

(1) Provisions of these rules are also extended to unaccompanied baggage except where they have been specifically excluded. 

(2) The unaccompanied baggage had been in the possession abroad of the passenger and is despatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs may allow.

(3) The unaccompanied baggage may land in India up to 2 months before the arrival of the passenger or within such period, not exceeding one year, as the Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented 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 reason, which necessitated a change in the travel schedule of the passenger.

Application of these Rules to members of the crew

The provisions of these Rules shall apply in respect of members of the crew engaged in a Foreign going vessel for importation of their baggage at the time of final pay off on termination of their engagement.

Annexure I

1. Fire arms.

2. Catridges of fire arms exceeding 50.

3. Cigarettes. Exceeding 200 or cigars exceeding 50 or tobacoo exceeding 250 grmas.

4. Alcoholic liquor and wines in excess of one litre each.

5. gold or silver, in any form, other than ornaments.

Annexure II

1. Colour Televisions/Monochrome Television.

2. Video Cassette Recorder/ Video Cassettes Player/ Video Televisions Receiver.

3. Washing Machine.

4. Electrical/Liquefied Petroleum Gas Cooking Range (other than Electrical/Liquefied Petroleum Gas stoves with not more than two burners and without any extra attachment.

5. Dish Washer.

6. Music System.

7. Personal Computer.

8. Air-conditioner

9. Refrigerator.

10. Deep Freezer.

11. Microwave Oven.

12. Video camera or the combination of 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.

13. Word Processing Machine .

14. Fax Machine.

15. Vessels.

16. Aircrafts.

17. Cinematographic films of 35mm and above.

18. Gold or silver, in any from, other than ornaments.

Definitions

In these rules, unless the context otherwise requires-

(i) “appendix” means an Appendix to these rules;

(ii) “resident” means a person holding a valid passport issued under the Passport Act, 1967 and normally residing in India;

(iii) “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, such as touring, recreation, sports, health, family reasons, study, religious pilgrimage or business;

(iv) “family” includes all person who are residing in the same house and from part of the same domestic establishment;

(v) “professional equipment” means such portable equipment., instruments, apparatus and appliances as are required in his profession, by a carpenter, a plumber, a welder, as mason and the like and shall not include items of common use such as cameras, cassette recorders, dictaphones, personal computers, typewriters and other similar articles.

1 COMMENT

  1. Dear sir,
    we stayed in US but our new visa was not accepted.
    we return in jan15 2014 leaving all our items in US,and
    our visa was not renewd till November 2014. if we want to transfer all our belongings can we do that under transfer of residence act. we have our friends to help us out to ship
    all our belongings.
    and are we still have less amount of Coustom duty?
    needs your help.
    thanks paresh

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