Customs Information

Beverages and Cigarettes

Following quantities of Alcoholic drinks and Tobacco products may be included for import within the duty free allowances admissible to various categories of incoming passengers:

• Alcoholic liquor or Wine or beer up to 2 litres.
• 100 Cigarettes or 25 Cigars or 125 gms of Tobacco.

Condition

The imported goods shall have proper pictorial warning on them as prescribed by Cigarettes and Tobacco Products Packaging and Labelling Rules, issued by the Ministry of Health and Family Welfare.

The rate of duty applicable on these products over and above the above mentioned duty free allowance is as under:

• Cigarettes BCD @ 30% + social welfare surcharge @ 3%+ CVD+NCCD+IGST (as applicable)
• All alcoholic beverages other than beer and inclusive of wine BCD @ 150%
• Beer BCD @ 100% + Social Welfare Surcharge 10%

Brief Custom Rules

Dutyfree Allowance

The Duty Free Allowances and entitlements are as follows:

On arrival from countries other than Nepal Bhutan or Myanmar

On arrival from Nepal, Bhutan or Myanmar

• Indian Residents and foreigners residing in India or a tourist
  
  a. Used personal effects and travel souvenirs: and
  b. Articles up to the value of Rs. 15,000 carried on person or as accompanied baggage.
  
  

Notes:

• Resident means a person holding a valid passport issued under the Passports Act, 1967 and normally residing in India.
• Only used personal effects are allowed duty free in the case of infants.
• The free allowance shall not be pooled with the free allowance of any other passenger.
• The free allowance is not applicable to the following goods:
  i. Fire arms.
  ii. Cartridges of firearms exceeding 50.
  iii. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms.
  iv. Alcoholic liquor or wines or beer in excess of 2 litres.
  v. Gold or silver, in any form, other than ornaments.
  vi. LCD/LED/Plasma television of any screen size
  
• One laptop computer (notebook computer) over and above the said free allowances mentioned above is also allowed duty free if imported by any passenger of the age of 18 years and above.
• The goods over and above the free allowances shall be chargeable to customs duty @ 35% + Social Welfare Surcharge of 3.5%, i.e. the effective rate works out to be 38.5%.
• Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to Customs duty at the rates applicable to their commercial imports as per the Customs Tariff Act, 1975.
• Passengers normally resident of India who are returning from a visit abroad are allowed to bring in Indian currency up to Rs. 25,000.
• In case, the value of one item exceeds the free allowance, the duty shall be calculated only on the excess of free allowance.
• Any goods, not restricted or prohibited, under the rules, may be brought only for bonafide personal use and not in commercial quantity.

Satellite Phone

Satellite phone is not permitted to be imported except against a license to be issued by the WPC wing of Department of Telecommunications. Please refer dot.gov.in/spectrum-management/2457 for further details.

Fire Arms

Import of firearms is prohibited. Likewise, the import of Cartridges in excess of 50 is also prohibited. However, persons transferring their residence (subject to fulfilment of requisite conditions of Transfer of Residence) to India for a minimum period of one year are allowed to import one firearm of permissible bore subject to the conditions that:

• The firearm was in possession and used abroad by the passenger for a minimum period of one year.
• The firearm, after clearance shall not be sold, loaned, transferred or parted with in any manner during the life time of the passenger.
• The firearm will be allowed clearance under Transfer of Residence facility, on payment of applicable duty provided the passenger holds a valid arms license from the local authorities.

Forex

Any person can bring into India from a place outside India foreign exchange without any limit. However, declaration of foreign exchange/ currency is required to be made in the prescribed Currency Declaration Form in the following cases:-

• Where the value of foreign currency notes exceeds US $5,000/- or equivalent
• Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveller cheques etc.) exceeds US $10,000/- or its equivalent

Import of Indian Currency is prohibited. However, passengers normally resident in India who are returning from a visit abroad can bring Indian Currency up to Rs.25,000.

An NRI coming into India from abroad can bring foreign exchange without any limit provided if foreign currency notes, travellers cheques, etc. exceed US $10,000/- or its equivalent and/ or the value of foreign currency exceeds US $5,000/- in currency notes or its equivalent, it should be declared to the Customs Authorities at the Airport in the Currency Declaration Form, on arrival in India.

The limits on taking out currency are as follows:

• Export of Indian Currency is strictly prohibited. However Indian residents when they go abroad are allowed to take with them Indian currency notes not exceeding Rs.25,000/-.
• Tourists/NRIs while leaving India are allowed to take with them foreign currency not exceeding an amount brought in by them i.e. unspent foreign exchange left from the amount declared in Currency Declaration Form at the time of their arrival in India. Also, as no declaration is required to be made for bringing in foreign exchange / currency not exceeding equivalent of U.S. $5,000 in currency notes, or its equivalent or foreign exchange in form of currency notes, bank notes or travellers cheque not exceeding US$ 10,000 or its equivalent, generally tourists can take out of India with them at the time of their departure foreign exchange/ currency not exceeding the above amount.
• Indian residents going abroad are permitted to take with them foreign currency without any limit so long as the same has been purchased/issued by RBI approved/authorized foreign exchange dealer as per norms.
• Carrying of Indian currency notes in the denomination of Rs.500 and Rs.1,000 to Nepal is prohibited.

Gold Rules

Any passenger of Indian Origin or a passenger holding a valid passport, issued under the Passport Act, 1967, 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 total duration of 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 visits. Except for these passenger, no other passengers are allowed to import gold in Baggage.

Conditions

• The duty shall be paid in convertible foreign currency
• Concessional rate of duty @ 12.5% + Social Welfare Surcharge @ 1.25% is applicable for gold to Indian Passport holders and persons of Indian origin if stays is for more than 6 months. Short visits up to a total of 30 days during the six months shall be ignored.
• In cases other than those mentioned in (ii) above, normal rate of Customs Duty @ 38.5% will be charged.
• The weight of gold (including ornaments) should not exceed 1 Kg per person.
• 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
• The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metals and Mineral Trading Corporation subject to conditions (i) and (ii) above. He is required to file a declaration in 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.
• The rate of duty levied would be as follows:



S.No.	Description of Goods	Rate
1	Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units and gold coins	@ 12.5% + Social Welfare Surcharge @ 1.25%
2	Gold in any form other than at S.No.1 above including tola bars and ornaments, but excluding ornaments studded with stones or pearls	@ 12.5% + Social Welfare Surcharge @ 1.25%

ANNEXURE I

• Fire arms.
• Cartridges of fire arms exceeding 50.
• Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms.
• Alcoholic liquor or wines in excess of two litres.
• Gold or silver in any form other than ornaments.
• Flat Panel ( Liquid Crystal Display/ Light-Emitting Diode/ Plasma ) television.

ANNEXURE II

• Colour Television other than those mentioned in Sl. No. 6 of
• Video Home Theatre System.
• Dish Washer.
• Domestic Refrigerators of capacity above 300 litres or its equivalent.
• Deep Freezer.
• 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.

• Cinematographic films of 35mm and above.
• Gold or Silver, in any form, other than ornaments.

ANNEXURE III

• Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
• Digital Video Disc Player.
• Music System.
• Air-Conditioner.
• Microwave Oven.
• Word Processing Machine.
• Fax Machine.
• Portable Photocopying Machine.
• Washing Machine.
• Electrical or Liquefied Petroleum Gas Cooking Range.
• Personal Computer (Desktop Computer).
• Laptop Computer (Note book Computer).
• Domestic Refrigerators of capacity up to 300 litres or its equivalent.

Televison

LCD /LED/ Plasma Televisions are not entitled for baggage allowance and will suffer baggage rate of duty on full value as determined.

Drones

There is no prohibition on import of drones as baggage. However, passengers possessing drones have to opt for Red Channel and should declare the same in the separate column in the Customs Declaration Form or file the same in advance by using ATITHI mobile app. The drones are allowed subject to the conditions that the importer should have licence issued by the WPC wing of Department of Telecommunications for importing the same mentioning proper name, model and specifications of the goods.

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