NRI & CUSTOM & BAGGAGE RULES

ALLOWANCES FOR TOURISTS (NRI`s)



For detail look at official website of Customs at:

http://www.cbec.gov.in/resources//htdocs-cbec/guide_for_travellers/trvler-guide_ason05feb2015.pdf


http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/formatted-htmls/bgge-rules2016-ason23may2016.pdf;jsessionid=931DAEB3D3286C04FDA7B76D0BD06810


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,


Green channel passengers must deposit the Customs portion of the disembarkation card to the Customs official at the exit gate before leaving the terminal. Declaration of foreign exchange/currency has to be made before the custom officers in the following cases :

(a) where the value of foreign currency notes exceed US $ 5000 or equivalent

(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.


DUTY FREE ALLOWANCES AND ENTITLEMENTS

On arrival from countries other than Nepal, Bhutan or Myanmar

A. Indian Residents and foreigners residing in India:

(a) used personal effects and travel souvenirs;

(b) articles up to the value of Rs. 50,000 carried on person or accompanied baggage, excluding certain items specified.

Tourist of Foreign Origin:

(a) used personal effects and travel souvenirs

(b) articles up to the value of Rs. 15000 carried on the person or accompanied baggage.

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% + education cess of 4%, i.e. the effective rate works out to be 36.40%.

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, 1962.

Passengers normally resident of India who are returning from a visit abroad are allowed to bring in Indian currency up to Rs. 25000.

An Indian passenger who has been residing abroad for over one year is allowed to bring jewellery, free of duty in his bonafide baggage up to 20 grams with a value cap of Rs. 50,000/- (in case of a gentleman passenger) or up to 40 grams with a value cap of Rs. 1,00,000/- (in the case of a lady passenger).

Following quantities of Alcoholic drinks and Tobacco products 5 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.


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

i. Cigarettes BCD @100% + educational cess @4%

ii. All alcoholic beverages other than beer & inclusive of wine BCD@150% + ACD@4% and Edu. Cess @ Nil iii. Beer BCD @100% + 4% education cess


Transfer of residence


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 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..

Used personal and household articles, excluding jewellery, required for satisfying daily necessities of life.

Rules for importing a car to India by Non Resident Indians (NRIs)

Individuals returning to India for permanent settlement may be subject to the rules discussed for import of a car to India. Categories of importers to whom the previous mentioned rules may not be applicable are:1.Individuals coming to India for permanent settlement after TWO years continuous stay abroad provided the car has been in their possession for a period of at least one year. ALL such imports cannot be sold for a period of TWO years from the date of registration in India.

http://dor.gov.in/transfer_residence

https://nriinformation.com/articles4/transfer_residence.htm



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