CUSTOM CLEARANCE OF INCOMING PASSENGERS
Jaleel Kannamangalam
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CLEARANCE OF INCOMING PASSENGERS ( GREEN AND RED CHANNELS) |
For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted
(i) Green Channel for passengers not having any dutiable goods.
(ii) Red Channel for passengers having dutiable goods.
However,
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(i) |
All the passengers shall ensure to file correct declaration of their baggage. | |
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(ii) |
Green channel passengers must deposit the customs portion of the disembarkation card to the custom official at the gate before leaving the terminal. | |
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(iii) |
Declaration of foreign exchange/currency has be made before the custom officers in the following cases : | |
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| (a) | where the value of foreign currency notes exceed US $ 5000 or equivalent | |
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(b) |
where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent |
- Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods.
- Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment .
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DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR INDIAN RESIDENTS AND FOREIGNERS RESIDING IN INDIA |
A Resident means a person holding a valid passport issued under the Passports Act,1967 and normally residing in India
I. For passengers coming from countries other than –
(a) Nepal, Bhutan, Myanmar, Hongkong or China.
(b) Pakistan by Land Route
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Duty Free allowance for bonafide baggage consisting of |
For passengers of age | ||
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10 years and above |
below 10 years | ||
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(i)
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Used personal effects (excluding jewellery) required for satisfying daily necessities of life (b) if Stay abroad upto three days |
Free Valued upto Rs.25000/- Valued upto Rs.12000/- |
Free Valued upto Rs.6,000/- Valued upto Rs.3000/- |
Note:
1. The free allowance shall not be pooled with the free allowance of any other passenger.
2. The free allowance is not applicable to the following goods
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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 or wines in excess of 2 litres. 5.Gold or silver, in any form, other than ornaments. |
3. 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
4. The goods over and above the free allowances shall be chargeable to customs duty @ 40% + an education cess of 2% i.e. to say the effective rate is 40.8%.
5. Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports as per the Customs tariff Act.
6. Import of Indian currency is prohibited. However, in the case of passengers normally resident of India who are returning from a visit abroad Indian currency upto Rs. 5000 is allowed.
7. Incase the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
II. For passengers coming from
(i) Nepal, Bhutan, Myanmar, Hongkong or China, other than by land route
(ii) Pakistan by land route
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Duty Free allowance for bonafide baggage consisting of |
For passengers of age | ||
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10 years and above |
below 10 years | ||
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(i) |
Used personal effects (excluding jewellery) required for satisfying daily necessities of life Other articles carried in person or in accompanied baggage (a) Stay abroad for more than three days (b) Stay abroad upto three days |
Free Valued upto Rs.6000/- Nil |
Free Valued upto Rs.1500/- Nil |
Note: 1. The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.
2. The free allowance is not applicable to the following goods
(a) Fire arms.
(b) Cartridges of fire arms exceeding 50.
(c) Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
(d) Alcoholic liquor and wines in excess of 2 litre each.
(e) Gold or silver, in any form, other than ornaments.
3. 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
4. The goods over and above the free allowances shall be chargeable to customs duty @ 40% + an education cess of 2% i.e. to say the effective rate is 40.8%.
5. Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports.
6. Import of Indian currency is prohibited. However, in the case of passengers normally resident of India who are returning from a visit abroad Indian currency upto Rs. 5000 is allowed.
7. Incase the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
III. For passengers coming from Nepal, Bhutan, Myanmar or China by Land Route
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Duty Free allowance for bonafide baggage consisting of |
For passengers of age | ||
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10 years and above |
below 10 years | ||
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(i) (ii) |
Used personal effects (excluding jewelry) required for satisfying daily necessities of life Other articles carried in person or in accompanied baggage |
Free
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Free
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SPECIAL ALLOWANCES FOR 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 the aforesaid allowances, articles in his bonafide baggage to the extent as mentioned below:-
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(a) |
Indian passenger returning after atleast 3 months |
(i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) upto an aggregate value of Rs.12000/- (ii) Professional equipment upto a value of Rs.20,000/- |
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(b) |
Indian passenger returning after at least 6 months |
(i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) an aggregate value of Rs.12000/- (ii) Professional equipment upto a value of Rs.40,000/- |
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(c) |
Indian passenger returning after a stay of a minimum of 365 days during the preceding two years on termination of his work and who has not availed this concession in the preceding three years. |
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.75,000/-(including one unit each of specified articles* on payment of 30% duty) |
Annexure I
| 1. |
Fire arms. |
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2. |
Cartridges of fire arms exceeding 50. |
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3. |
Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms. |
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4. |
Alcoholic liquor or wines in excess of 2 litres. |
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5. |
Gold or silver, in any form, other than ornaments. |
Annexure II
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1. |
Colour Television or Monochrome Television. | |
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2. |
Digital Video Disc Player. | |
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3. |
Video Home Theatre System. | |
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4. |
Dish Washer. | |
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5. |
Music System. | |
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6. |
Air –Conditioner. | |
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7. |
Domestic refrigerators of capacity above 300 litres or its equivalent . | |
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8. |
Deep Freezer. | |
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9. |
Microwave Oven. | |
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10. |
Video camera or the combination of any such video camera with one or more of the following goods, namely:- | |
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(a) |
Television Receiver; |
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(b) |
Sound recording or reproducing apparatus; |
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(c) |
Video reproducing apparatus. |
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11. |
Word Processing Machine. | |
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12. |
Fax Machine. | |
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13. |
Portable Photocopying Machine. | |
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14. |
Vessel. | |
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15. |
Aircraft. | |
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16. |
Cinematographic films of 35 mm and above. | |
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17. |
Gold or Silver, in any form, other than ornaments. | |
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DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR TOURISTS |
WHO IS A TOURIST?
A tourist is a passenger
a)
who is not normally a resident in India;
b) 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;
A tourist arriving in India shall be allowed clearance free of duty articles in his bonafide baggage to the extent as mentioned below:-
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Articles allowed free of duty | |
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I |
Tourists of Indian origin other than those coming from Pakistan by land route | (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. |
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II |
Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan or of Pakistani origin coming from Pakistan.
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(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 upto a value of Rs-8000 for making gifts. |
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III |
Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan. | No free allowance. |
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IV |
Tourists of Pakistani origin or foreign tourists coming from Pakistan or tourists of Indian origin coming from Pakistan by land route | (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 upto a value of Rs-6000 for making gifts. |
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DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR PERSONS TRANSFERRING RESIDENCE |
I. A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to allowances applicable to Indian residents or foreigners residing in India or to passengers returning from Nepal, Bhutan, Myanmar or China, other than by land route articles in bonafide baggage to the extent and subject to conditions as mentioned below :
| 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 articles listed at Annexure-III and) Jewellery upto Rs. 10000 by a gentleman passenger or Rs. 20000 for a lady passenger | (1) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence
(2) Total stay in India on short visits during the 2 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 upto 2 months in stay abroad can be condoned by Deputy / 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. |
| (b) Jewellery taken out earlier by the passenger or by a member of his family from India. | Satisfaction of the Assistant Commissioner of Customs regarding the jewellery having been taken out earlier from India. | --------------- |
Annexure I
| 1. |
Fire arms. |
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2. |
Cartridges of fire arms exceeding 50. |
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3. |
Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms. |
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4. |
Alcoholic liquor or wines in excess of 2 litres. |
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5. |
Gold or silver, in any form, other than ornaments. |
Annexure II
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1. |
Colour Television or Monochrome Television. | |
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2. |
Digital Video Disc Player. | |
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3. |
Video Home Theatre System. | |
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4. |
Dish Washer. | |
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5. |
Music System. | |
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6. |
Air –Conditioner. | |
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7. |
Domestic refrigerators of capacity above 300 litres or its equivalent . | |
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8. |
Deep Freezer. | |
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9. |
Microwave Oven. | |
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10. |
Video camera or the combination of any such video camera with one or more of the following goods, namely:- | |
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(a) |
Television Receiver; |
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(b) |
Sound recording or reproducing apparatus; |
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(c) |
Video reproducing apparatus. |
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11. |
Word Processing Machine. | |
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12. |
Fax Machine. | |
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13. |
Portable Photocopying Machine. | |
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14. |
Vessel. | |
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15. |
Aircraft. | |
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16. |
Cinematographic films of 35 mm and above. | |
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17. |
Gold or Silver , in any form , other than ornaments. | |
Annexure III
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1. |
Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player. |
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2. |
Washing Machine. |
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3. |
Electrical or Liquefied Petroleum Gas Cooking Range |
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4. |
Personal Computer( Desktop Computer) |
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5. |
Laptop Computer( Notebook Computer) |
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6. |
Domestic Refrigerators of capacity up to 300 litres or its equivalent." |
II.
Rate of duty applicable on transfer of residence :-
Concessional rate of duty is applicable to the following categories of persons transferring their residence to India:
(a) any person holding a valid passport under the passport act 1967 and returning to India after having stayed abroad for atleast 365 days during the two years immediately preceding the date of arrival in India.
(b) any person on bonafide transfer of residence to India
Such persons shall be allowed
(i) clearance of items listed in Annexure-II, whether old or new, at a concessional rate of duty of 15% ad valorem + 2% educational cess
(ii) clearance of items listed in Annexure-III free of duty
Subject to the conditions that –
In case of (a) above :
i) Such person has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India;
ii) Such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International airports;
iii) The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998; and
iv) in respect of such goods not more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by him under Rule 5 of the Baggage Rules, 1998, shall not exceed rupees seventy five thousand.
In case of (b) above :
i) Such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;
ii) Such persons affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International airport;
iii) The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998;
iv) Not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit shall affirm by a declaration that no other member of the family had availed of or would avail of such benefit in respect of that item; and
v) The total aggregate value of such goods shall not exceed rupees five lakhs.
Note: Transfer of residence entitlements are applicable to returning Indians as well as Foreigners transferring their residence to India subject to the fulfillment of prescribed eligibility conditions
| IMPORT OF PROFESSIONAL EQUIPMENT AS BAGGAGE |
Professional Equipment is permitted to be imported to the following persons to the extent indicated below:
a. Indian Passengers returning after a stay abroad of atleast 3 months : upto a value of Rs. 20000
b. Indian Passengers returning after a stay of atleast 6 months : upto a value of Rs. 40000
For the purposes of baggage rules Professional Equipment means:
Such portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession in which the returning passenger was engaged. This expression includes items used by carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items.
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IMPORT OF JEWELLERY |
An Indian passenger who has been residing abroad for over one year is allowed to bring jewellery, free of duty in his bonafide baggage upto an aggregate value of Rs. 10,000/- (in the case of a male passenger) or Rs.20,000/- (in the case of a lady passenger).
| IMPORT OF ALCOHOLIC DRINKS/ CIGARETTES AS BAGGAGE |
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 liquors or Wines upto 2 litres
- 200 Cigarettes or 50 Cigars or 250 gms. Tobacco.
The rate of duty applicable on these products over and above the above mentioned free allowance is as under :
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(i) |
Cigarettes |
BCD @150%+ educational cess @ 2% i.e. to say that effective rate of duty is 153%. |
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(ii) |
Whisky |
BCD @150% + CVD @ 25% + 2% education cess on BCD & CVD i.e. to say that effective rate of duty is 218%. |
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(iii) |
Wines and Beer * |
BCD @100% + CVD @ 50% + 2% education cess on BCD & CVD i.e. to say that effective rate of duty is 206%. |
* Beer of Nepalese origin is not chargeable to any CVD.
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IMPORT OF GOLD AS BAGGAGE |
Who can import gold as baggage?
Any passenger of Indian Origin or a passenger holding a valid passport, issued under the Passport Act, 1967, who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days.
Other Conditions
(i) The duty shall be paid in convertible foreign currency.
(ii) The weight of gold (including ornaments) should not exceed 10 kgs. per passenger.
(iii) The passenger should not have brought gold or other ornaments during any of his visits (short visits) in the last six months i.e. he has not availed of the exemption under this scheme, at the time of short visits.
(iv) Ornaments studded with stones and pearls are not allowed to be imported.
(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 as unaccompanied baggage.
(vi) The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metals and Minerals 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.
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RATE OF DUTY |
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Sl.No. |
Description of Goods |
Rate |
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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 |
Rs. 100 per 10 gms. |
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2. |
Gold in any form other than at Sl.No. 1 above including tola bars and ornaments, but excluding ornaments studded with stones or pearls |
Rs. 250 per 10 gms. |
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IMPORT OF SILVER AS BAGGAGE |
Who can import silver as baggage?
(a) Any passenger of Indian origin (even if a foreign national).
(b) Any passenger holding a valid passport issued under the Passport Act, 1967.
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 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.
(iii) The duty at the rate of 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.
(iv) The passenger can either bring the silver himself at the time of arrival or import the same within fifteen days of his arrival in India.
(v) 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 in 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.
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IMPORT OF FOREIGN EXCHANGE/CURRENCY |
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:-
(a) Where the value of foreign currency notes exceeds US$ 5000/- or equivalent
(b)
Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveler cheques etc.) exceeds US$ 10,000/- or its equivalent
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IMPORT OF INDIAN CURRENCY |
Import of Indian Currency is prohibited. However, in the case of passengers normally resident in India who are returning from a visit abroad, import of Indian Currency upto Rs. 5000 is allowed.
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IMPORT OF FIRE ARMS |
- Import of firearms is strictly prohibited.
- Import of Cartridges in excess of 50 is also prohibited.
However, in the case of persons transferring their residence (as per conditions specified in the rules) to India for a minimum period of one year, one firearm of permissible bore can be allowed to be imported subject to the conditions that:
1) the same was in possession and use abroad by the passenger for a minimum period of one year and also subject to the condition that such firearm, after clearance, shall not be sold, loaned, transferred or otherwise parted with, for consideration or otherwise, during the lifetime of such person;
2) the passenger has a valid arms licence from the local (Indian) authorities;
3) the customs and other duties as applicable shall be paid.
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IMPORT OF PET ANIMALS |
Domestic pets like dogs, cats, birds etc. are permitted to be imported. Import of pets (dog and cat only) upto two numbers per passenger are allowed at one time subject to production of required health certificate from country of origin and examination of the said pets by the concerned quarantine officer.
Imports of pets over and above this quantity shall be allowed only against an Import sanitary permit issued by the department of animal husbandry and dairying or against an import licence issued by the DGFT.
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IMPORT OF BAGGAGE OF DECEASED PERSON |
Used, bonafide personal and household effects belonging to a deceased person are allowed to be imported free of duty subject to the condition that a Certificate from the concerned Indian mission (Embassy / High Commission) is produced at the time of clearance regarding the ownership of the goods by the deceased person.
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IMPORT OF UNACCOMPANIED BAGGAGE |
The passengers can also send their baggage through cargo which is treated as unaccompanied baggage. However, no free allowance is admissible in case of unaccompanied baggage and only used personal effects can be imported free of duty.
1. Provisions of Baggage Rules are also extended to unaccompanied baggage except where they have been specifically excluded.
2. The unaccompanied baggage should be in the possession abroad of the passenger and shall be dispatched within one month of his arrival in India or within such further period as the Deputy / Assistant Commissioner of Customs may allow.
3. The 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 / 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 on any other reasons, which necessitated a change in the travel schedule of the passenger.
4. All the unaccompanied baggage is chargeable to customs duty @ 40% advalorem + education cess @ 2%.
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RATE OF DUTY |
1. Generally items imported as baggage are subjected to a uniform rate of duty for ease of assessment
2. The general rate of duty for items imported in excess of the permissible free allowance is 40% advalorem + educational cess @ 2% i.e. to say that effective rate of duty is 40.8%.
3. The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 15% + educational cess @ 2% i.e. to say that effective rate of duty is 15.3%.
4. Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports. These rates for some of the items are as follows:-
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