NOTIFICATION
No.30/98-Customs(N.T.), dated
2nd
June 1998, as amended)
In
exercise of the powers conferred by Section 79 of the Customs Act 1962 (52 of
1962) and in supersession of the Baggage Rules 1994, 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 –
(i)
These rules may
be called the Baggage Rules 1998.
(ii)
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,
(i)
“appendix” means
an Appendix to these Rules;
(ii)
“resident” means
a person holding a valid passport issued under the Passports Act 1967 (15 of
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 persons who are residing in the same house and form part of the
same domestic establishment;
(v)
“professional
equipment” means such portable equipment, 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 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 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 for the extent mentioned in Column (2) of
Appendix E.
8. 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 as the case may be , under rule 4,
articles in his bonafide baggage to the extent mentioned on Column (1)
of Appendix F subject to the conditions, if any, mentioned in the corresponding
in Column of the said Appendix.
(2)
The conditions
may be relaxed to the extent mentioned in Column (3 ) of the said Appendix.
9. Provisions
regarding unaccompanied baggage –
(1)
Provisions of
these Rules also extend 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 two months before the arrival of
the passenger or within such period, nor 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 up to a value of Rs. 12,000 if these
are carried on the person or in the accompanied baggage of 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 up to a value of Rs. 6,000 if these
are carried on the person or in the accompanied baggage of the passenger. |
|
(c)
All passengers
up to 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 up to a value of Rs. 3,000 if these
are carried on the person or in the accompanied baggage of the passenger. |
|
(d)
All passengers
up to 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 up to 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 (Return to Rule 3).
Appendix B
(See Rule 4)
|
(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. |
(i)
Used personal
effects, excluding jewellery, required for satisfying daily necessities of
life. (ii)
Articles other
than those mentioned in Annex I up to a value of Rs. 3,000 if these
are carried on the person or in the accompanied baggage of the passenger. |
|
(b)
Passengers up to 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 up to 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 (Return to Rule 4).
Appendix C
(See Rule 5)
|
(1) |
Articles allowed free
of duty (2) |
|
(a)
Indian
passenger returning after at least three months. |
(i)
Used household
articles up to an aggregate value of Rs. 6,000. (ii)
Professional
equipment up to a value of Rs. 10,000 |
|
(b)
Indian passenger
returning after at least six months. |
(i)
Used household
articles up to an aggregate value of Rs. 6,000 (ii)
Professional
equipment up to a value of Rs. 20,000. |
|
(c)
Indian
passengers 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 up to an aggregate value of Rs.
30,000. |
(Return to Rule 5)
Appendix D
(See Rule
6)
|
(1) |
Jewellery (2) |
|
Indian passenger who
has been residing abroad for over one year. |
(i)
Jewellery up
to an aggregate value of Rs. 10,000 by a gentleman passenger, or (ii)
Up to an
aggregate value of Rs. 20,000 by a lady passenger. |
(Return
to Rule 6)
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 up to
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 |
(Return
to Rule 7)
Appendix F
(See rule 8)
|
Articles allowed free
of duty |
Condition |
Relaxation that may be
considered |
|
(a)
Used personal
and house-hold articles, other than those listed at Annex I or Annex
II, but including jewellery up to Ten thousand Rupees by a gentleman
passenger or Rupee 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 two preceding years should not exceed 6
months, and (3)
Passenger has
not availed this concession in the preceding three years. |
(a) For condition
(1) Shortfall of up to two
months in stay abroad can be condoned by 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. (b)
For condition
(2) Commissioner of
Customs may condone short visits in excess of 6 months in deserving cases. (c)
For
condition (3) No relaxation |
|
(d)
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 |
|
(Return
to Rule 8)
Annex I
1.
Fire Arms
2.
Cartridges of
the 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 litre each.
5.
Gold or silver,
in any form, other than ornaments.
(Return
to Appendix A, Appendix B, Appendix C, Appendix F)
Annex II
1.
Colour
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
(Return
to Appendix C, Appendix F)
I.
Articles in
excess of Duty-free Allowance: 61.2% Ad Valorem
II.
Duty concession
to persons returning after one year
III.
Duty concession
to persons Transferring Residence
IV.
Clearance of
Gold on payment of Duty
V. &