Baggage Rules
Baggage Rules'1998
Duty concessions to passengers returning on termination of work and stay abroad of not less than one year.
Duty concession to persons transferring residence
Clearance of gold on payment of duty
Clearance of silver on payment of duty
Central Board of Excise and Customs

Baggage Rules'1998

[M.F. (D.R.) Notification No. 30/98-Customs(N.T.), dated 2-6-1998, as amended]

In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), and in suppression of the Baggage Rules, 1994, except as respects things done or omitted to be done before such suppression, the Central Government hereby makes the following rules, namely:-
1. Short title and commencement. -

  • These rules may be called the Baggage Rules, 1998.
  • They shall come into force on the date of their publication in the Official Gazette.

2. Definitions.- In these rules, unless the context otherwise requires,-

  • “appendix” means an Appendix to these rules.
  •  “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, such as touring , recreation, sports, health, family reasons, study, religious pilgrimage or business.
  •  “family” includes all persons who are residing in the same house and form part of the same domestic establishment.
  • “professional equipment” means such  portable  equipment's,  instruments,  apparatus  and appliances as are required in his profession, by a carpenter, a plumber, a welder, a 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.

3. 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 bonafide baggage to the extent mentioned in column (2) of Appendix A.

4. 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 bonafide baggage to the extent mentioned in column (2) of Appendix B.

5. 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 bonafide baggage to the extent mentioned in column (2) of Appendix C.

6. Jewellery.-

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

7. Tourists.-

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

8.Transfer of residence.-

  •  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 3 or, as the case may be, under rule 4, articles in his bonafide 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.
  • The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.

9. Provisions regarding unaccompanied baggage.-

  • Provisions of these Rules are also extended to unaccompanied baggage except where they have been specifically excluded.
  • 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.
  •  The unaccompanied baggage may land in India upto 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 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.

10. 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.
 Appendix A (See rule 3) 

(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.
(i)Used personal effects, excluding jewellery, 
required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in 
Annex.I 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.
(i)Used personal effects, excluding jewellery, 
required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in 
Annex.I 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 more  than three days. (i)Used personal effects, excluding jewellery, 
required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in  Annex.I 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.
(i)Used personal effects, excluding jewellery, 
required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in 
Annex.I  upto a value of Rs 1,500 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 .

Appendix B (See rule 4)  

(1)

Articles allowed free of duty (2)

(i) Passengers of and above 12 years of age  and returning after stay abroad of more than 
three days.
(i)Used personal effects, excluding jewellery,  required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in  Annex.I upto a value of Rs. 3,000 if these are  carried on the person or in the accompanied  baggage of the passenger.
(ii)Passengers upto 12 years of age and  returning after stay abroad of more than 
three days.
(i)Used personal effects, excluding jewellery,  required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in  Annex.I 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 .
 
 Appendix C (See rule 5) 

(1)

 Articles 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 at 
least 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 
years 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 possession and use 
abroad of the passenger or his family for at 
least six months),and which are not mentioned 
in Annex I or Annex II upto an aggregate value 
of Rs. 30,000/-.

Appendix D (See rule 6)  

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

  Appendix E (See rule 7)  

(1)

Articles allowed free of duty (2)

(a) Tourists 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 3 or rule 4.
(b) Tourists 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 , Annex.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.

Appendix F (see rule 8)  

Articles allowed free of duty

Conditions

Relaxation's that may be considered

(a) Used personal and  household articles, other  than those listed at Annex I   or Annex II, but including  jewellery upto ten thousand 
rupees by 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,
(a) For condition (1) 
Shortfall of upto 2 months in  stay abroad can be condoned  by Asst. 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.
(2) total stay in India on short  visit during the 2 preceding  years should not exceed 6  months, and (b) For condition (2) 
Commissioner of Customs may 
condone short visits in excess 
of 6 months in deserving cases.
(3) passenger has not availed  this onsession in the preceding  three years. (c) For condition (3) 
No relaxation.
(b) Jewellery taken out  earlier by the passenger or  by a member of his family 
from India
Satisfaction of the Asstt.  Commissioner of Customs  regarding the jewellery having 
been taken out earlier from  India

---

Annex I

1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
4. Alcoholic liquor and wines in excess of one litter each.
5. Gold or silver, in any form, other than ornaments.

Annex II

1. Color Television/Monochrome Television.
2.Video Cassette Recorder/ Video Cassette Player/ Video Television 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.Aircraft.
17.Cinematographic films of 35 mm and above.
18.Gold or silver, in any form, other than ornaments.

Duty concessions to passengers returning on termination of work and stay abroad of not less than one year.
If you are an Indian Passport holder and returning to India after a period of not less than one year of stay abroad, you may import free of duty your personal effects and household articles upto a value of Rs.30,000/-.
This concession is available subject to the following conditions:-

i) That you have been working abroad and are returning to India on termination of work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India.

ii) You affirm by a declaration that the goods in question have been in your or your family's possession and use abroad for a minimum period of six months.

iii) The concession shall be allowed only once in every three years.

Items (whether used or new) not allowed free but at concessional rate of duty of 35.2% ad valorem under the above category

1. Colour TV/Monochrome TV
2. VCR/VCP/VTR
3. Washing machine.
4. Electrical/LPG Cooking Range (Other than Electrical LPG stoves with not more than two burners and without any extra attachment)
5. Dish Washers
6. Music System
7. Personal Computer
8. Air-Conditioner
9. Refrigerator
10. Deep freezer
11. Micro-wave oven
12. 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.
13. Word processing machine.
14. Fax machine Subject to the conditions that:-
i) You affirm by a declaration that the goods have been in your possession abroad or the goods are purchased from a duty-free shop after arrival but before clearance from Customs.
ii) Not more than one unit of the above items is permissible. The aggregate value of the above goods including used personal effects and household goods allowed duty-free shall not exceed Rs.30,000/-
iii) The items brought as unaccompanied baggage were shipped or despatched to India or arrived in India within the stipulated time limit.

Duty concession to persons transferring residence

On a bonafide Transfer of Residence to India, you can import free of Customs duty, your personal and household effects without any limit but subject to the following conditions, namely:-

a) you have been residing abroad for a minimum period of two years immediately preceding the transfer of residence and are transferring your residence to India for a minimum stay of one year;

b) you affirm by a declaration that the goods have been in your or your family's possession and use abroad for a minimum period of one year.

These concessions are in addition to the duty free concessions available to you as a non-tourist passenger.

Articles (whether used or new) not allowed free of duty but at concessional rate of duty of 35.2% advalorem.

1. Colour TV/Monochrome TV
2. VCR/VCP/VTR
3. Washing machine
4. Electrical/LPG Cooking Range (other than Electrical/LPG 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. Micro-wave oven
12. 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;
13. Word Processing machine.
14. Fax machine. Subject to the conditions that:-

i) Such person affirms by a declaration that the goods have been in his possession abroad or the goods are purchased from the duty-free shop by such person at the time of his arrival but before clearance from Customs.

ii) Unaccompanied goods were shipped or despatched or arrived within the prescribed time limits.

iii) Only one unit of each item per family is allowed.

iv) The person claiming this benefit affirms by declaration that no other member of the family had availed, or would avail this benefit. The term "family" includes all persons in the same house and forming part of the same establishment.

v) The aggregate value of such goods shall not exceed one lakh fifty thousand rupees.

Clearance of gold on payment of duty

(A) Who can import gold as baggage?

a) Any passenger of Indian origin.
b) Any passenger holding a valid passport issued under the Passport Act, 1967.

(B) Conditions

i) The weight of gold (including ornaments) should not exceed 10 Kgs. per passenger.

ii) Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visit during these six months shall be ignored if the duration on such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visit.

iii) The duty at the rate of Rs.400/- per 10 gms. is paid by the passenger in convertible foreign currency.

iv) Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.

v) The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India.

vi) The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Minerals and Metals Trading Corporation Ltd. subject to conditions
(i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.
Clearance of silver on payment of duty

A. Who can import silver as baggage?

a) Any passenger of India origin.

b) Any passenger holding a valid passport issued under the Passport Act, 1967.

B. Conditions

i) The weight of silver (including ornaments) should not exceed the quantity of 100 Kgs. per passenger.

ii) Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the duration of such short visit does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visit.

iii) The duty at the rate Rs.500/- per kg. is paid by the passenger in convertible foreign currency.

iv) Ornaments studded with stones and pearls will not be allowed to be imported under the scheme.

v) The passenger can either bring the silver himself at the time of the arrival or import the same within fifteen days of his arrival in India.

vi) The passenger can also obtain the permitted quantity of silver from Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the silver from the Customs bonded warehouse and pay the duty before clearance.