Baggage Rule and TR Rule of Indian Customs

Transcription

1 1 of 14 Cappithan Agencies Baggage Rule and TR Rule of Indian Customs Baggage (Amendment) Rules, 2006 (Baggage Rule, 1998) [Notification No. 30/98-Cus. (N.T.), dated amended vide Notification No. 50/2014-Customs (N.T.) dated , 84/2013-Customs (N.T.) dated , 25 /2013-Customs (N.T.) dated , 37 /2012-Customs (N.T.) dated ;. 21/2012- Customs (N.T.) dated ; 71/2011- Customs (N.T.) dated ;. 76/ Customs (N.T.) dated 30/06/2006; 30/ Customs (N.T.) dated 04/04/2005; 05/ Customs (N.T.) dated 08/01/2004; 13/ Customs (N.T.) dated 03/02/2004; 11/ Customs (N.T.) dated 01/03/2002; 50/ Customs (N.T.) dated 09/08/2000; 29/1999-Cus (N.T.) dated ] 1.Short title and commencement. - (i) These rules may be called the Baggage Rules, (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;

2 2 of 14 Cappithan Agencies (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 bona fide 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'." 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 bona fide 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 bona fide baggage to the extent mentioned in column (2) of Appendix C. 6. Jewellery. - A passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide 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 bona fide baggage to 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 3 or, as the case may be,

3 3 of 14 Cappithan Agencies under rule 4, articles in his bona fide 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. 9.Provisions regarding unaccompanied baggage. (1)Provisions of these Rules are also 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 upto 2 months before the arrival of the passenger or within such period, not exceeding one year, as the Assistant Commissioner of Customs or 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.

4 4 of 14 Cappithan Agencies (1) 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. 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 gifts 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 Appendix A (See rule 3) (1) Articles allowed free of duty (2) (a) All passengers of and above 10 years of age and returning after stay abroad of more than three days. (b) All passengers of and above 10 years of age and returning after stay abroad of three days or less. (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 upto a value of Rs. 45,000/- if these are carried on the person or in the accompanied baggage of the passenger. (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs.17,500/- if these are carried on the person or in the accompanied baggage of the passenger. (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of Rs. 17,500/- if these are carried on the person or in the accompanied baggage of the passenger.

5 5 of 14 Cappithan Agencies (d) All passengers upto 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 upto 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. APPENDIX B (See rule 4) (1) (2) (i) Passengers of and above 10 years of age and returning after stay abroad of more than three days. (ii) Passengers upto 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 upto a value of `. 6,000 if these are carried on the person or in the accompanied baggage of the passenger. (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) Articles other than those mentioned in Annex. I upto a value of `1500 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. APPENDIX C (See rule 5) (1) Articles allowed free of duty (2) (a) Indian passenger returning after at least 3 months. (b) Indian passenger returning after at least 6 months. (i) Used household articles upto an aggregate value of ` 12,000 (ii) Professional equipment upto a value of ` 20,000. (i) Used household articles upto an aggregate value of `.12,000 (ii) Professional equipment upto a value of ` 40,000.

6 6 of 14 Cappithan Agencies (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 six months), and which are not mentioned in Annex I, Annexure II or Annexure III upto an aggregate value of `75,000. (Item (c), in column(2), in entry (i), for the figures 30,000, the figures 75,000 has been substituted vide Notification No. 11/ Customs (N.T.) dated March 1st, 2002) APPENDIX D (See rule 6) (1) Jewellery (2) Indian passenger who has been residing abroad for over one year. (i) Jewellery upto an aggregate value of `. 50,000 by a gentleman passenger, or (ii) Upto aggregate value of ` 1,00,000 by a lady passenger. APPENDIX E (See rule 7) (1) Articles allowed free of duty (2) a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV; (b) Tourists of foreign origin, other than those of Pakistani origin coming from Pakistan, coming to India by air. (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 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. (i) used personal effects (ii) articles other than those mentioned in Annexure I upto a value of ` 8000 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. (i) used personal effects (ii) articles other than those mentioned in Annexure I upto a value of ` 6000 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."

7 7 of 14 Cappithan Agencies APPENDIX F (See rule 8) 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 upto fifty thousand rupees by a gentleman passenger or one lakh rupees by a lady passenger. (b) Jewellery taken out earlier by the passenger or by a member of his family from India. (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 2 preceding years should not exceed 6 months, and (3) passenger has not availed this concession in the preceding three years. Satisfaction of the Asstt. Commissioner of Customs regarding the jewellery having been taken out earlier from India. (a) For condition (1) Shortfall of upto 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. (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 -- Annexure I 1 Firearms. 2 Cartridges of fire arms exceeding Cigarettes exceeding 100 or cigars exceeding 25 or tobacco exceeding 125 gms. 4 Alcoholic liquor or wines in excess of two litres. 5 Gold or silver, in any form, other than ornaments.

8 8 of 14 Cappithan Agencies 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)

9 9 of 14 Cappithan Agencies 5 Laptop Computer( Notebook Computer) 6 Domestic Refrigerators of capacity up to 300 litres or its equivalent. Amritsar: Baroda: Delhi: 1 Amritsar Railway Station 2 Attari Road 3 Attari Railway Station 4 Khalra 5 Assara Naka 6 Khavda Naka 7 Lakhpat Ferozpur District: Jodhpur Division: 8 Santalpur Naka 9 Suigam Naka 10 Delhi Railway Station 11 Hussainiwala 12 Barmer Railway Station 13 Munabao Railway Station Baramullah District: 14 Adoosa Poonch District: 15 Chakan-da-bagh Annexure IV

10 10 of 14 Cappithan Agencies Indian Customs Regulations for Transfer of Residence to India and Unaccompanied Baggage to India Eligibility Requirements for Availing Transfer Of Residence Indian nationals, foreign nationals including those of Indian origin, transferring their residence to India or coming to India on employment, can import their personal effects and household goods into India under Transfer of Residence rules subject to the following conditions. A. Owner of the goods must have lived / stayed abroad for a minimum period of 2 years and must be transferring his / her residence to India. Indian nationals must not have visited India for more than six months in the preceding two years. B. Foreign nationals must have a resident / business / work / entry visa. C. Goods must be shipped out within 30 days of arrival of the owner into India. If there is a delay then goods can be cleared only if the delay is condoned by the customs authorities. Every case is decided on its merits. D. Owner or his or her family members should not have availed Transfer of Residence Concessions in the preceding 3 years. Duty Free Allowance Under Transfer of Residence Rules following items can be imported free if used and old A. Personal effects and house-hold goods like clothes, books, kitchenware, furniture, small appliances like mixer, juicer, iron etc.

11 11 of 14 Cappithan Agencies are allowed to be imported duty free if these goods are old and are used by the shipper. B. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player. C. Washing Machine D. Electrical or Liquefied Petroleum Gas Cooking Range E. Personal Computer (Desk Top Computer) F. Laptop Computer (Notebook Computer) G. Domestic refrigerators of capacity up to 300 liters or equivalent Concessional Duty Under Transfer of residence duty for the following items the import duty has been reduced to 15% A. Colour Television or Monochrome Television. (LCD, LED & Plasma is 36.06%) B. Digital Video Disc Player. C. Video Home Theatre System. D. Dish Washer E. Music System F. Air-Conditioner G. Domestic refrigerators of capacity above 300 litres or its equivalent H. Deep Freezer I. Microwave Oven J. 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 K. Word Processing Machine L. Fax Machine M. Portable Photocopying Machine N. Vessel O. Aircraft

12 12 of 14 Cappithan Agencies P. Cinematographic films of 35 mm and above. Q. Gold or Silver, in any form, other than ornaments Concessional customs duty rate of 15% of the value is allowed only on the first unit. If the owner has two or more similar units, or the combined value of the appliances & personal & household effects exceeds Rs. 5,00,000/= (USD 10,000) Then customs % will be charged on the additional units or the additional value. Non Transfer of Residence, New & Other Goods Import Duty for all other goods will be 36.06% of assessed value Other Information Foodstuff imports: Foreign nationals can import foodstuff in their main household goods shipment duty free up to a limit of Rs. 50,000/= Import of Alcohol, Spirits etc.: Import duties on alcohol, wines, spirits, etc. are very high in India (approx. 160 % + fine & penalty). Hence it is not advisable to ship wine & liquor into India. However, if it is a must to ship then please complete our Alcohol Declaration Form with details of Brand, Type of Liquor, Quantity, Alcohol Content, Purchase Price etc. It is also advisable to pack them separately and load them at the beginning of the container to enable easy retrieval for customs inspection. Import of Motor Cars and Bikes: Motor cars can be imported by paying customs 208% of the CIF value for both used and new cars. Motor Bikes can be imported by paying customs 85% of the CIF value for both used and new bikes. However, other rules & regulations apply, so please check with us prior to shipping.

13 13 of 14 Cappithan Agencies Import of Pets: Two pets per passenger. Veterinary certificates and other health documents are required. Please contact us for more information prior to shipping. Restricted / prohibited goods: Porno-graphic material, obscene literature, narcotics, wildlife items like ivory, horns etc and firearms, ammunition and other weapons. Should you need further information please contact us prior to shipping. Customs examination: Generally all import consignments are physically inspected 100% as per Indian customs regulations. Owner's Presence: A. All goods can be custom cleared only after arrival of owner of the goods into India. B. Owner's personal presence is generally a must and is advisable C. In case owner cannot be present, a power of attorney can be executed in our favour. D. Completed customs forms should be duly signed and attested to ensure smooth custom clearance. Duration for Clearance of FCL & LCL Shipments: Unloading & Placement of de-stuffed goods in Customs bonded warehouse: 5 or 10 days after the arrival of the ship Customs Inspection and assessment of duty: 1 day Payment of duty and release of goods: (Same day of examination or the next day ) Delivery in same city as POE & unpacking of goods: 1 day or 2 Delivery in different city as POE: Add 2 to 5 days

14 14 of 14 Cappithan Agencies (The above information is based on the average duration taken for clearance & delivery. The actual time can be less than or more than the above) Suggestion To ensure smooth clearance at customs, we suggest that all major electronic appliances be loaded in one lift van or in the beginning of the container and their make, model no, serial number and quantity be provided to us along with the inventory. Get a Quote for shipping to India mail to info@cappithan.com