Central Board of Indirect Taxes and Customs (CBIC)
BAGGAGE RULES 2016
w.e.f. 01-04-2016 (updated on 02-02-2021)
Articles on Baggage Published by M.P. Vasudevan
1. A Pet’s Day in Customs !
2. Duty on Gold & Silver Imported by Eligible Passengers.
3. Declaration of Foreign Currency by Departure Passengers – Is it Legal?
4. Transfer of Residence under the Baggage Rules, 2016 – A Closer Look.
5. The Baggage Rules, 2016 – A Closer Look.
6. Virat Kohli and Anushka Sharma's Wedding Ring.
7. Transfer of Residence under the Baggage Rules, 2016.
8. Clearance of Flat Panel Televisions in Passengers’ Baggage.
9. ‘Tourist of Indian Origin’ under the Baggage Rules.
10. Transfer of Residence Concessions for Passengers of Foreign Origin.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 30/2016-Customs (N.T.)
(As amended vide Notification No. 43/2016-Customs (N.T.) dated 31-03-2016 and corrected vide Corrigendum F.No. 520/09/2016-Cus.VI dated 01-04-2016)
New Delhi dated the 1st March, 2016
G.S.R. 378(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, -
(i) "Annexure" means Annexure appended to these rules;
(ii) "family" includes all persons who are residing in the same house and form part of the same domestic establishment;
(iii) "infant" means a child not more than two years of age;
(iv) “resident” means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;
(v) "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;
(vi) "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, -
(a) used personal effects and travel souvenirs; and
(b) 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,-
(a) used personal effects and travel souvenirs; and
(b) 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 pool 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,-
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure -I up to 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 pool 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 bona fide 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 |
Articles allowed free of duty |
Conditions |
Relaxation |
|
(1) |
(2) |
(3) |
(4) |
|
From three months upto six months |
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 |
- |
|
From six months upto one year |
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. |
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 two lakh rupees. |
The Indian passenger should not have availed this concession in the preceding three years. |
- |
|
Minimum stay of two years or more. |
Personal and house household articles, other than those listed at Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of five lakh rupees. |
(i) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence; |
(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. |
| (ii) Total stay in India on short visit during the two preceding years should not exceed six months; and |
(b) For condition (ii), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing. |
| (iii) Passenger has not availed this concession in the preceding three years. |
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, 2015, 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)
|
(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 (Liquid Crystal Display/ Light - Emitting Diode/ Plasma) television. |
ANNEXURE - II
(See rule 6)
|
1. |
Colour Television. |
|
2. |
Video Home Theatre System. |
|
3. |
Dish Washer. |
|
4. |
Domestic refrigerators of capacity above 300 litres or its equivalent. |
|
5. |
Deep Freezer. |
|
6. |
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.
|
|
7. |
Cinematographic films of 35 mm and above. |
|
8. |
Gold or silver, in any form, other than ornaments. |
ANNEXURE - III
(See rule 6)
|
1. |
Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player. |
|
2. |
Digital Video Disc player. |
|
3. |
Music System. |
|
4. |
Air-Conditioner. |
|
5. |
Microwave Oven. |
|
6. |
Word Processing Machine. |
|
7. |
Fax Machine. |
|
8. |
Portable Photocopying Machine. |
|
9. |
Washing Machine. |
|
10. |
Electrical or Liquefied Petroleum Gas Cooking Range. |
|
11. |
Personal Computer (Desktop Computer). |
|
12. |
Laptop Computer (Note book Computer). |
|
13. |
Domestic Refrigerators of capacity up to 300 litres or its equivalent. |
ADDITIONAL INFORMATION
BAGGAGE - RATE OF DUTY
1. RATE OF DUTY - BAGGAGE ARTICLES IN GENERAL:
2. RATE OF DUTY - TRANSFER OF RESIDENCE:
3. RATE OF DUTY - CIGARETTES:
|
Basic Customs Duty : @ 30% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 24.02]
Social Welfare Surcharge : @ 10% of all duties.
[Ref : Clause 108 of the Finance Bill, 2018]
Agriculture Infrastructure and Development Cess : NIL
[Ref : Clause 115 of the Finance Bill, 2021 (15 of 2021) and Notification No. 11/2021-Customs dated 01-02-2021]
National Calamity Contingent Duty (NCCD) : As in Table
[Ref : Seventh Schedule of Finance Act, 2001 relating to levy and collection of NCCD substituted with the Sixth Schedule of Finance Bill, 2023 as per section 172 which is effective from 02-02-2023.]
|
Tariff Item
|
|
Description of goods
|
Unit
|
Rate of duty
|
|
(1)
|
|
(2)
|
(3)
|
(4)
|
|
2402 20 10
|
---
|
Other than filter cigarettes, of length not exceeding 65 millimetres
|
Tu
|
Rs. 230 per thousand
|
|
2402 20 20
|
---
|
Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
|
Tu
|
Rs. 290 per thousand
|
|
2402 20 30
|
---
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
|
Tu
|
Rs. 510 per thousand
|
|
2402 20 40
|
---
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
|
Tu
|
Rs. 510 per thousand
|
|
2402 20 50
|
---
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres
|
Tu
|
Rs. 630 per thousand
|
|
2402 20 90
|
---
|
Other
|
Tu
|
Rs. 850 per thousand
|
|
2402 90 10
|
---
|
Cigarettes of tobacco substitutes
|
Tu
|
Rs. 690 per thousand
|
Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : 28% of Value + All duties + SWC.
[Ref : Notification No. 1/2017-Integrated Tax (Rate) dated 28-06-2017 (as amended)]
Compensation Cess as per Table on Value + All duties + SWC.
[Ref : Notification No. 1/2017-CC (Rate) dated 28-06-2017 as amended by Notification No. 3/2017-CC (Rate) dated 18-07-2017]
|
S. No. |
Tariff item
|
Description of Goods |
Rate of GST Compensation Cess
|
|
10.
|
2402 20 10
|
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
|
5% + Rs. 2076/- per thousand
|
|
11.
|
2402 20 20
|
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres
|
5% + Rs. 3668/- per thousand
|
|
12.
|
2402 20 30
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
|
5% + Rs. 2076/- per thousand
|
|
13.
|
2402 20 40
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
|
5% + Rs. 2747/- per thousand
|
|
14.
|
2402 20 50
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres
|
5% + Rs. 3668/- per thousand
|
|
15.
|
2402 20 90
|
Other cigarettes containing tobacco
|
36% + Rs. 4170/- per thousand
|
|
16.
|
2402 90 10
|
Cigarettes of tobacco substitutes
|
Rs. 4006/- per thousand
|
|
17.
|
2402 90 20
|
Cigarillos of tobacco substitutes
|
12.5% or Rs. 4,006/- per thousand whichever is higher
|
|
18.
|
2402 90 90
|
Other
|
12.5% or Rs. 4,006/- per thousand whichever is higher
|
|
4. RATE OF DUTY - ALCOHOLIC LIQUORS:
5. RATE OF DUTY - WINE OF FRESH GRAPES:
|
Basic Customs Duty : @ 50% ad valorem
[Excluded from Chapter 98 the Customs Tariff as per Chapter Notes therein and assessed at Tariff rate of duty under Chapter 22.
BCD under Tariff Heading 22.04 is 150%. However, effective rate as per notification No. 50/2017-Cus., dated 30-06-2017 (as amended) comes to 50%]
Additional Duty of Customs : Nil
[Ref : Notification No. 82/2007-Customs dated 03-07-2007]
Social Welfare Surcharge : Nil
[Ref : Notification No. 11/2018-Customs dated 02-02-2018
Agriculture Infrastructure and Development Cess : 100% ad valorem
[Ref : Clause 115 of the Finance Bill, 2021 (15 of 2021) and Notification No. 11/2021-Customs dated 01-02-2021]
|
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]
Social Welfare Surcharge : @ 10% of duty
[Ref : Clause 108 of the Finance Bill, 2018]
Agriculture Infrastructure and Development Cess : Nil
[Ref : Clause 115 of the Finance Bill, 2021 (15 of 2021) and Notification No. 11/2021-Customs dated 01-02-2021]
Additional Duty of Customs : Nil
[Ref : Notification No. 82/2007-Customs dated 03-07-2007]
|
7. RATE OF DUTY - FIRE ARMS & CARTRIDGES EXCEEDING 50:
8. RATE OF DUTY - FIRE ARMS – EXEMPTION FOR SPORTS:
9. RATE OF DUTY - GOLD BARS/ORNAMENTS:
[1 kilogram per eligible passenger - Ref: Notification No. 50/2017-Cus., dated 30.06.2017]
Value of 10gm Gold ($ 837.00 x 84.85) = Rs.
71019.00
Basic Customs Duty (5.00%) = Rs.
3551.00
Agri. Infra. and Devel. Cess (1.00%) = Rs.
710.00
Social Welfare Surcharge (10%) = Rs.
426.00
Total Duty on 10gm Gold = Rs.
4687.00
|
Value of 10gm Gold ($ 837.00 x 84.85) = Rs.
71019.00
Basic Customs Duty (5.00%) = Rs.
3551.00
Agri. Infra. and Devel. Cess (1.00%) = Rs.
710.00
Social Welfare Surcharge (10%) = Rs.
426.00
Total Duty on 10gm Gold = Rs.
4687.00
|
|
10. RATE OF DUTY - SILVER IN ANY FORM:
[10 kilogram per eligible passenger - Ref: Notification No. 50/2017-Cus., dated 30.06.2017]
Value of 1kg Silver ($ 1005.00 x 84.85) = Rs.
85274.00
Basic Customs Duty (5.00%) = Rs.
4264.00
Agri. Infra. and Devel. Cess (1.00%) = Rs.
853.00
Social Welfare Surcharge (10%) = Rs.
512.00
Total Duty on 1kg Silver = Rs.
5628.00
|
|
11. RATE OF DUTY - PET ANIMALS:
|
[Import prohibited]
Basic Customs Duty : @ 35% ad valorem
[Ref : Notification No. 26/2016-Customs dated 31-03-2016]
Social Welfare Surcharge : @ 10% of duty
[Ref : Clause 108 of the Finance Bill, 2018]
Agriculture Infrastructure and Development Cess : NIL
[Ref : Clause 115 of the Finance Bill, 2021 (15 of 2021) and Notification No. 11/2021-Customs dated 01-02-2021]
Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : Nil
[Ref : Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
Revised procedure for Import of Pets / Live Animals :
[Ref : CBIC Circular No. 35/2020-Cus., dated 10-08-2020]
Requirement of COVID-19 Testing before Importing
[Ref : CBIC Instructions Dated 30-06-2021]
Standard Operating Procedure (SOP) on Import of Pets / Live Animals
issued by the Ministry of Fisheries, Animal Husbandry and Dairying (Department of Animal Husbandry and Dairying)
[Ref : OM dated 15-07-2020]
Suggestions and Comments on the SOP on Import of Pets / Live Animals
issued by the Ministry of Fisheries, Animal Husbandry and Dairying (Department of Animal Husbandry and Dairying)
[Ref : OM dated 31-03-2021]
For more information on import and export of pets contact:
Animal Quarantine & Certification Services (WR),
Kopar Khairne, Sector 11, Navi Mumbai - 400 709.
OR
Regional Deputy Director (WR),
Wildlife Crime Control Bureau,
Air Cargo Complex, Sahar, Mumbai - 400 099.
[Ref : DGFT - Guidelines on Import of Pets / Live Animals]
|
12. OTHER RELEVANT RULES/REGULATIONS/ORDES: