Central Board of Excise and Customs (CBEC)

BAGGAGE RULES 1998

Notification No. 30/98-Customs (N.T.) dated 02.06.1998
(as amended by)

Guide for Travellers

1. M.F. (D.R.) F.No. 334/6/97-TRU, dated 02.06.1998

2. M.F. (D.R.) F.No. 334/6/97-TRU, dated 16.06.1998

3. Notification No. 29/1999-Customs (N.T.), dated 11.05.1999

4. Notification No. 61/1999-Customs dated 11.05.1999

5. Notification No. 50/2000-Customs (N.T.), dated 09.08.2000

6. Notification No. 11/2002-Customs (N.T.), dated 01.03.2002

7. Notification No. 05/2004-Customs (N.T.), dated 08.01.2004

8. Notification No. 13/2004-Customs (N.T.), dated 03.02.2004

9. Notification No. 30/2005-Customs (N.T.), dated 04.04.2005

10. Notification No. 76/2006-Customs (N.T.), dated 30.06.2006

11. Notification No. 77/2011-Customs (N.T.), dated 14.11.2011

12. Notification No. 21/2012-Customs (N.T.), dated 17.03.2012

13. Notification No. 37/2012-Customs (N.T.), dated 23.04.2012

14. Notification No. 25/2013-Customs (N.T.), dated 01.03.2013

15. Notification No. 84/2013-Customs (N.T.), dated 19.08.2013

16. Notification No. 90/2013-Customs (N.T.), dated 29.08.2013

17. Customs Baggage Declaration Form w.e.f. 01.03.2014

18. Notification No. 133/2013-Customs (N.T.), dated 30.12.2013

19. Notification No. 10/2014-Customs (N.T.), dated 10.02.2014

20. Notification No. 50/2014-Customs (N.T.), dated 11.07.2014




GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 30/1998-Customs (N.T.)

New Delhi dated the 2nd June, 1998

1. SHORT TITLE & 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 equipments, 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.

Provided that such Indian resident or such foreigner coming by land route as specified in Annexure IV, shall be allowed clearance free of duty articles in his bonafide baggage to the extent mentioned in column (2) of Appendix ‘B’.

  APPENDIX – A
      Articles allowed free of duty
  (1)   (2)
(a) All passengers of and above 10 years of age and returning after a 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. 45,000 if these are carried on the person or in the accompanied baggage of the passenger.
(b) All passengers of and above 10 years of age and returning after a 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. 17,000 if these are carried on the person or in the accompanied baggage of the passenger.
(c) All passengers up to 10 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. 17,000 if these are carried on the person or in the accompanied baggage of the passenger.
(d) All passengers up to 10 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. 3,000 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.

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.

  APPENDIX – B
      Articles allowed free of duty
  (1)   (2)
(a) Passengers of and above 10 years of age and returning after a 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. 6,000 if these are carried on the person or in the accompanied baggage of the passenger.
(b) Passengers up to 10 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. 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.

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.

  APPENDIX - C
      Articles allowed Free of duty
  (1)   (2)
(a) Indian passenger returning after at least 3 months. (i) Used household articles up to an aggregate value of Rs. 12,000.
(ii) Professional equipment up to a value of Rs. 20,000.
(b) Indian passenger returning after at least 6 months. (i) Used household articles up to an aggregate value of Rs. 12,000.
(ii) Professional equipment up to a value of Rs. 40,000.
(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 6 months), and which are not mentioned in Annex. I or Annexure II or Annexure III up to an aggregate value of Rs. 75,000.
 

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.

  APPENDIX – D
      Jewellery
  (1)   (2)
  Indian passenger who has been residing abroad for over one year. (i) Jewellery up to an aggregate value of Rs. 50,000 by a gentleman passenger, or
(ii) Up to an aggregate value of Rs. 1,00,000 by a lady passenger.

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.

  APPENDIX – E
      Articles allowed free of duty
  (1)   (2)
(a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV; (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 Pakistani origin coming from Pakistan coming to India by air. (i) used personal effects
(ii) articles other than those mentioned in Annexure I upto a value of Rs. 8,000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.
(c) Tourists -
(i) of Pakistani origin coming from Pakistan other than by land routes;
(ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV;
(iii) of Indian origin coming by land routes as specified in Annexure IV
(i) used personal effects
(ii) articles other than those mentioned in Annexure I upto a value of Rs. 6,000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.

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 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.

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

  APPENDIX - F    
  Articles allowed free of duty   Conditions   Relaxation that may be considered
(a) Used personal and household articles, other than those listed at Annex. I or Annex. II but including the article listed at Annexure III and jewellery up to fifty thousand rupees by a gentleman passenger or one lakh rupees 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 up to 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy 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 two preceding years should not exceed 6 months, and (b) For condition (2)
Commissioner of Customs may condone short visits in excess of six months in deserving cases.
  (3) Passenger has not availed this concession in the preceding three years.   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 Asst. Commissioner of Customs regarding the jewellery being taken out earlier from India.    

9. PROVISIONS REGARDING UNACCOMPANIED BAGGAGE.-

(1) Provisions of these rules are 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 dispatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs or Deputy 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 or the Deputy 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.-

(1) 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.

Provided that except as specified in this sub-rule, a crew member of a vessel shall be allowed to bring items like chocolates, cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of rupees one thousand five hundred.

(2) Notwithstanding anything contained in these rules a crew member of an aircraft shall be allowed to bring items like chocolates, cheese, cosmetics and other petty gift items at the time of the returning of the aircraft from foreign journey for their personal or family use which shall not exceed the value of rupees one thousand five hundred.

ANNEXURE - I
(1) Fire arms.
(2) Cartridges of fire arms exceeding 50.
(3) Cigarettes exceeding 100 or cigars exceeding 25 or tobacco exceeding 125 grams.
(4) Alcoholic liquor or wines in excess of two litres.
(5) Gold or silver, in any form, other than ornaments.
(6) Flat Panel (LCD/LED/Plasma) Television.

ANNEXURE - II
1. Colour Television or Monochrome Television.
2. Digital Video Disc Player.
3. Video Home Theatre System.
4. Dish Washer.
5. Music System.
6. Air Conditioner.
7. Domestic refrigerators of capacity above 300 litres or its equivalent.
8. Deep Freezer.
9. Microwave Oven.
10. 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.
11. Word Processing Machine.
12. Fax Machine.
13. Portable Photocopying Machine.
14. Vessel.
15. Aircraft.
16. Cinematographic films of 35 mm and above.
17. Gold or silver, in any form, other than ornaments.

ANNEXURE - III
1. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
2. Washing Machine.
3. Electrical or Liquefied Petroleum Gas Cooking Range.
4. Personal Computer (Desktop Computer).
5. Laptop Computer (Notebook Computer).
6. Domestic Refrigerators of capacity up to 300 litres or its equivalent.

ANNEXURE - IV
Amritsar: Delhi:
(1) Amritsar Railway Station (10) Delhi Railway Station
(2) Attari Road Ferozpur District:
(3) Attari Railway Station (11) Hussainiwala
(4) Khalra Jodhpur Division:
Baroda: (12) Barmer Railway Station
(5) Assara Naka (13) Munabao Railway Station
(6) Khavda Naka Baramullah District:
(7) Lakhpat (14) Adoosa
(8) Santalpur Naka Poonch District:
(9) Suigam Naka (15) Chakan-da-bagh


ADDITIONAL INFORMATION

BAGGAGE - RATE OF DUTY

1. RATE OF DUTY - BAGGAGE ARTICLES IN GENERAL:

Basic Customs Duty : @ 35% ad valorem
[Notification No. 136/90-Customs dated 20-03-1990 (as amended)]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]

2. RATE OF DUTY - TRANSFER OF RESIDENCE:

Basic Customs Duty : @ 15% ad valorem
[Notification No. 137/90-Customs dated 20-03-1990 (as amended)]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]

RATE OF DUTY ON SOME ARTICLES

3. RATE OF DUTY - CIGARETTES:

Basic Customs Duty : @ 100% ad valorem
[Under Tariff Heading 98.03 since Notification No. 136/90-Customs dated 20-03-1990 is not applicable as per para 2]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty under section 3 of the Customs Tariff Act – Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

4. RATE OF DUTY - ALCOHOLIC LIQUORS:

[Whisky/Rum/Gin/Vodka etc.]

Basic Customs Duty : @ 150% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.08]

Special Additional Duty under section 3A of the Customs Tariff Act : 4%
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]

Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]

Education Cess : Nil
[Notification No. 69/2004-Customs dated 09-07-2004 and Notification No. 28/2007-Customs dated 01-03-2007]

5. RATE OF DUTY - WINE OF FRESH GRAPES:

Basic Customs Duty : @ 150% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.04]

Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]

Education Cess : Nil
[Notification No. 69/2004-Customs dated 09-07-2004 and Notification No. 28/2007-Customs dated 01-03-2007]

6. RATE OF DUTY - BEER MADE FROM MALT:

Basic Customs Duty : @ 100% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.03]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]

7. RATE OF DUTY - FIRE ARMS & CARTRIDGES EXCEEDING 50:

[Import prohibited]

Basic Customs Duty : @ 100% ad valorem
[Under Tariff Heading 98.03 since Notification No. 136/90-Customs dated 20-03-1990 is not applicable as per para 2]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

8. RATE OF DUTY - FIRE ARMS – EXEMPTION FOR SPORTS:

[Import prohibited]

Basic Customs Duty : @ 50% ad valorem
[Concessional duty when imported by a renowned shot as under Notification No. 147/94-Customs dated 13-07-1994 (as amended)]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

9. RATE OF DUTY - GOLD BARS/ORNAMENTS:

[1 kilogram per eligible passenger - Ref: Notification No. 12/2012-Customs dated 17-03-2012 as amended by Notification No. 26/2012-Customs dated 18-04-2012]

Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger (Notification No. 12/2012-Cus., dated 17-03-2012 - Sr. No. 321)Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls (Notification No. 12/2012-Cus., dated 17-03-2012 - Sr. No. 321)
For 10 grams Rs. 2563.00 (including Education Cess @ 3%) For 10 grams Rs. 2563.00 (including Education Cess @ 3%)

10. RATE OF DUTY - SILVER IN ANY FORM:

[10 kilogram per eligible passenger - Ref: Notification No. 12/2012-Cus. as amended by Notification No. 26/2012-Cus dated 18-04-2012]

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger (Notification No. 12/2012-Cus., dated 17-03-2012 - Sr. No. 322)
For 1 kilogram Rs. 3675.00 (including Education Cess @ 3%)

11. RATE OF DUTY - PET ANIMALS:

[Import prohibited]

Basic Customs Duty : @ 35% ad valorem
[Notification No. 136/90-Customs dated 20-03-1990 (as amended)]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]