[Updated] Baggage Rules 2016 Explained- A Definitive Guide for Travellers to India!

India Customs Baggage Rules is the set of guidelines that governs importation of baggage of passengers travelling to India. These Rules set out free allowances and restrictions and upon violated other laws for high duty rates and penal actions come into play. Latest Baggage Rules in force, cover the commuters of all genre, be it common passengers, tourists, professionals, travellers on residence transfer and so on. And, depending upon the duration of staying abroad, origin of journey, purpose of travelling, these Rules apply differently to them. Before explaining things at length, let’s have quick view of Duty Free Allowance at Indian Customs.

Indian Customs Duty Free Allowance 2022: Snapshot

• Baggage, other than personal effects: Rs.50,000 Indian; Rs.15,000 Non-Indian/ NBM*
• Baggage, Personal effects: No Cap on Value**
• Alcohol: 2 Litres
• Laptop /Computer: 1 No.
• Cigarette: 100 pcs
• Gold Jewellery: Rs.50,000 /1,00.000 (M/F)
• Baggage of any TR or Returning Professional: Rs.60,000  for return within 3-6 months, Rs.1,00,000 for return within 6-12 months, Rs.2,00,000 for return Within 1-2 years, Rs.5,00,000 for return after 2 years

[*NBM- Coming from Nepal Bhutan Myanmar, **Subject to satisfaction of Proper Officer].

Listicle above is only for Quick reference of Indian Customs Duty Free Allowance. The finer details will follow under different paras of this post.

Baggage Concerns and Relevance of This Guide

As an International traveller, Indian Customs’ Baggage Rules should basically concern a couple of things for you; for instance: 1. What you can bring and what not 2. The limit of what you can bring 3. The duty beyond the permissible limit 4. Actions in case of your ineligible possession 5. What if you are not sure about an item, you are carrying.

The relevance of Customs Baggage Rules however, should not be mistaken for the travellers alone. In fact, a good grasp of these rules is very much required for the Customs Officials in first place, who deal with flux of passengers at ground zero. Notably, since these Rules have force of law, it is not that only violators will face the consequences; the officials applying the Rules incorrectly, might also land into embarrassing situations during the Appeals.

Mini Customs Baggage Guide- Pointers for Travellers for a Hassle-free Clearance

Dear traveller, if you are short of time, just reading this 12 – point ‘Mini Customs Guide to Baggage Clearance’ would suffice addressing your concerns:

Guiding Point 1. Customs’ intention to scan your baggage, frisking you and sometimes subjecting to personal search has to do with their job profile and they are empowered by law to do so. If you are one of the passengers chosen for frisking/examination/ questioning, rest assured, you will be treated in a courteous, professional and dignified manner.

Guiding Point 2.  Customs wants to ascertain whether or not, the goods that you are bringing into India is subject to Customs duty or fall into restricted / prohibited category.

Guiding Point 3. If you are returning India within less than 6 months, carrying precious jewellery/watches/accessories, carrying any item in commercial quantity, carrying crude gold or carrying anything that you feel could be restricted or prohibited; its’ time to check with the Customs official at Red Channel.

Guiding Point 4.  Even in case of any confusion about the nature of your belongings, you must walk up to the Red channel of Customs for declaring the stuff. If it doesn’t warrant a declaration, you will get your doubts cleared by the official attending red channel and you may be asked to take up the green channel.

Guiding Point 5. Opting for Green channel on your own, implies that you are sure about the nature and quantity of your belongings. And, that you have made sure that your goods do not attract duty neither they fall under restricted /prohibited category.

Guiding Point 6.  Ignorance of law doesn’t immune you from the legal consequences. Considerate view may be taken at times but why to take a lax approach. It always pays off in getting yourself informed and equipped with basics of the Rules.

Guiding Point 7. Be informed that the 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 too.

Guiding Point 8. Much like Income Tax slabs, there are exemption slabs ON value of goods brought in your bona-fide baggage. Beyond the permissible limit, the goods are subject to duty. Customs officials are responsible for preventing duty drainage and protecting the nation against the illegal import of prohibited items.

Guiding Point 9. Get to know your free Allowance limits (Indian Customs Duty-free allowances below are however, only broad Idea. And to know them in precise terms, the official Baggage Rules can be referred at the bottom of this guide).

(A)Travellers other than on Transfer of Residence

Eligible Passenger	Country from-where Coming	Duty Free Allowance
Passengers of Indian origin and foreigners of over 2 years of age, residing in India	Nepal, Bhutan, Myanmar	Rs. 15,000
Passengers of Indian origin and foreigners of over 2 years of age residing in India	Other than Nepal, Bhutan, Myanmar	Rs. 50,000
Tourists of foreign origin	Anywhere	Gifts and souvenirs worth Rs. 15,000
Indian passenger who has been residing abroad for over one year	Anywhere	Gold jewellery: Gentleman -Rs. 50,000 Lady - Rs.1,00,000
All passengers	Anywhere	Alcohol, liquor or wine: 2 litres
All passengers	Anywhere	Cigarettes: 100 numbers or Cigars up-to 25 or Tobacco 125 grams
Passenger of 18 years and above	Anywhere	One laptop computer (note book computer)

Note: Jewellery, Liquor, Cigarette & laptop are over & above the Monetary caps

(B) Traveller on Transfer of Residence (TR)

Depending upon period of stay abroad, the duty-free allowances under this category of travellers are as follows:

Length of Stay Abroad	Allowances	Conditions
3-6 months	Aggregate value of Rs.60,000	(i) Passenger to be Indian and (ii)Shouldn’t have availed the facility earlier
6 months- l year	Aggregate value of Rs.1,00,000	(i) Passenger to be Indian and (ii)Shouldn’t have availed the facility earlier
01 year in preceding 02 years	Aggregate value of Rs.2,00,000	(i) Passenger to be Indian and (ii)Shouldn’t have availed the facility earlier
02 years or more*	Aggregate value of Rs. 5,00,000	(i) Passenger to be Indian and (ii)Shouldn’t have availed the facility earlier

*Whereas, condoning of 02 months can be granted by the Deputy Commissioner of Customs and that of 06 months by the Commissioner of Customs.

Guiding Point 10. The world is heading towards a more transparent and law-abiding civilization. In the era of Internet 2.0 and blockchains, we are fast growing as a trust-less ecosystem of interactions wherein, you do not need to act on the basis of someone’s trust and belief and instead, you could ask for verifiable proofs.

Guiding Point 11. Actions taken by Customs officials have nothing to do with biases as you might sometimes think of. Reason being, they are public servant and staying above board helps them in their career progression too. Yet, if you feel any injustice met to you, action by the Customs officials can be challenged under constitutional mechanism. For any assistance, you can approach Customs PRO.

Guiding Point 12. Putting Customs Baggage Rules in an illustrative way just to come up with a ‘Travellers Guide to Baggage Clearance’ also aims discouraging commuters who keep looking for workarounds with laws. Honestly, those who do not apply mind for getting away from restrictions laid, their experience would be a lot better. The Proper officer for Baggage clearance has enough of discretionary powers to make things easier for ones with bona-fide intents.

Essentially, the above mini guide aims at getting you better equipped with broad know-how of the baggage clearance by India Customs. Should you need exploring a complete run down on the latest Baggage Rules, please read through the article till the end.

Breaking Down the Baggage Rules of India Customs!

Broad contours of the Customs Baggage rules 2016 seems to feature the following set of Rules.

• Date of Effect & Definitions (Rule 1 & 2)
• General Duty-Free Baggage Allowance (rule 3 and 4)
• Jewellery (Rule 5)
• Transfer of residence (Rule 6)
• Currency (Rule7)
• Unaccompanied Baggage (Rule 8)
• Crew Baggage (Rule 9)

Wherein, across the components of Baggage Rules, the term ‘baggage’ consistently means luggage of the passengers, and would refer to all dutiable goods imported by a passenger or a member of a crew in his baggage. As per the section 2 (3) of Customs Act 1962, Baggage includes unaccompanied baggage but does not include motor vehicle. Further, the chapter notes of Headings 9803, meant for classifying Baggage suggests that baggage privileges would not apply to motor vehicles, alcoholic beverages and tobacco & tobacco manufactured products. What section 2(3) and chapter notes simply mean is that these specified items have to be dealt in accordance with the Tariff under a regular import for commercial purpose and not as baggage items under headings 9803.

Customs Baggage Rules- The Genesis & Objective!

The latest Indian Customs Baggage Rules in force is the Baggage Rules 2016, which took effect in supersession of the Baggage Rules, 1998. Essentially, these Baggage Rules are a set of guiding principles for clearing Baggage of any individual who travels to India. The instant guide would be pouring into essence of the Baggage Rules 2016 along with all the notifications/circulars issued from CBIC post 01.03.2016, the date when the instant baggage rules got notified.

Genesis of Baggage Rules and subsequent amendment to them are empowered by Section 79(2) of the Customs Act, 1962. The said section of Customs Act empowers the Central Government to make Rules for the purpose of regulating bona fide baggage of travellers to India. By virtue of the same section, the Govt. of India has introduced three basic filters regarding clearance of Bona fide baggage: (i) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (ii) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty and, (iii) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.

Baggage clearance of Cross border commuters in any country is dictated by Customs Baggage Rules and so, is the case here. As a handy piece of travelling resource, this article would help you figure out a hassle-free clearance of your baggage. Clear understanding of the instant Baggage Rules is expected to bring you a total clarity over quantum of duty-free allowances in different scenarios in the light of provisions of Customs Baggage Rules 2016 updated through 2017, 2018, 2019, 2020 and 2021.

Customs Baggage Rules Aim Differently from the General Notion of Passengers!

Divergence of perspective is no new thing in any space of life, so is there between Customs and that of Passengers flowing in. Let’s understand: the baggage of an international passenger may consist of items of personal use to satisfy daily needs, items of luxury and items of restricted/prohibited nature. Also, the passengers can be frequent visitors, tourists or can arrive on Transfer of Residence. Further, the arriving Passengers can be professionals or could be home makers. Obviously, at the cross section of all this, there exists a multitude of combinations from rule-application point of view. The reason being, bona-fide item for someone in professional space could be a tradeable item for another.

All this warrants on the part of Customs at ground is that the precise application of Rules with striking balance. Different combination of baggage articles with multitude of passengers’ profiles requires judicious application of Rules and thereby arriving to a conclusion for allowing the baggage articles free of duty, subjecting to duty or initiating proceedings for confiscation in the interest of law. Is it an easy task? No! This all ends up as a responsibility on the part of officials and that requires disposal without delaying the passenger from onward commute.

From the passengers’ perspective, subjecting their baggage to the stipulation under Rules might seem to be an encroachment upon their liberty to commute freely. However, the Baggage Rules of India Customs, has a different aim altogether. Essentially, the stipulations under the Rules are not there for encroaching the liberty of free commuting. Rather, the cap on allowances and distinction between the various types of articles brought in baggage has to do with restricting the outgo of precious forex of Country, collection of govt. duty and safe guarding the country from undesirable implications of certain goods brought into.

What are Precise Stipulations of Allowances Under Baggage Rules?

(a) Stipulations Laid Under Rule 3

This applies to the Passengers arriving from countries other than Nepal, Bhutan or Myanmar

Sr. No.	Conditions/ Eligibility	Allowances' Quantum
1.	An Indian resident OR a foreigner residing in India OR a tourist of Indian origin, not being an Infant	i) Used personal effects and travel souvenirs ii) Articles other than those mentioned in Annexure- I, upto the value of Rs. 50,000 if these are carried on the person OR in the accompanied baggage of the passenger
2.	Tourist of foreign origin, not being an infant	i) Used personal effects and travel souvenirs ii) Articles other than those mentioned in Annexure- I, upto the value of Rs. 15,000 if these are carried on the person OR in the accompanied baggage of the passenger
3.	An infant	Only used personal effects shall be allowed duty free.

(b) Stipulations Laid Under Rule 4

This Applies to the Passengers arriving from Nepal, Bhutan or Myanmar.

Sr. No.	Eligibility /Conditions	Allowances Quantum
1.	An Indian resident or a foreigner residing in India or a tourist (Indian or foreign Origin), not being an infant	i)used personal effects and travel souvenirs ii) articles other than those mentioned in Annexure -I up to the value of Rs. 15,000 if these are carried on the person or in the accompanied baggage of the passenger
2.	An infant	Only used personal effects shall be allowed duty free.
3.	If Passenger is arriving by land	Only used personal effects shall be allowed duty free.

Note: The free allowance of a passenger under Rule 3/4, shall not be allowed to pool with the free allowance of any other passenger.

(c) Stipulations Laid Under Rule 6

Applies to Transfer of Residence or returning Professional. Importantly, the Duty free Allowances below are in addition to the Allowances under Rule 3 and/or 4.

Stay Period	Allowance Quantum	Conditions
03 months - 06 months	Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III up to an aggregate value of Rs. 60,000/	Indian passenger
06 months upto 01 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 Rs. 100,000/-	Indian passenger
Min. of 01 year during the preceding 02 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 Rs. 2,00,000/-	Indian passenger, should not have availed this concession in the preceding three years.
02 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 Rs. 5,00,000/-	Passenger shouldn’t have availed this concession in preceding 3 years. Possible Scenarios: (a) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence with shortfall of 02 months. Wherein, this shortfall 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. (b) Total stay in India on short visit during the two preceding years should not exceed six months. Wherein, the Principal Commissioner of Customs or Commissioner of Customs may condone short visits in excess of 06 months in special circumstances for reasons to be recorded in writing.

(d) Stipulations Laid Under Rule 6

Rule 5 is about importation of Jewellery in Baggage. Allowances are applicable to those who have stayed abroad over 01 year. Also to be noted that allowances below are in addition to allowances under Rule 3 and/or 4 or 6)

Sr. No.	Sex	Allowance Quantum
1.	Gentleman	Gold jewellery worth Rs. 50,000 allowed free of duty
2.	Lady	Gold jewellery worth Rs. 1,00,000 allowed free of duty

Implied Understanding of Duty-free Clearance in Baggage Rules 

Following are implied spirit of India Customs Rules that applies to baggage apart from what they speak about on the face:

1. Only the used personal effects can be allowed duty free in the case of infants.

2. The free allowance shall not be pooled with the free allowance of any other passenger regardless of fellow passenger being family member or otherwise.

3. The free allowance will not apply 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 and, instead they will be fully subject to duty.

4. 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. (Ref: Notfn. No. 11/04-Cus. dt. 8.1.2004).

5. The goods over and above the free allowances shall be chargeable to Duty and Surcharge as applicable. Following may apply differently on baggage in different combinations.

(i) Basic Customs Duty: @ 35% ad valorem [Notification No. 26/2016-Customs dated 31-03-2016]

(ii) Social Welfare Surcharge: @ 10% of duty [Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

(iii) Integrated Tax under section 3(7) of the Customs Tariff Act, 1975, on baggage- Nil [Notification No.2/2017-Integrated Tax (Rate)]

(iv) Agriculture Infrastructure and Development Cess (AIDC) of 2.5% on Value of the item as declared by the Finance Bill 2021 and notified vide Notfn. 11/2021

(v) Additional Duty- Nil [Notification No. 183/86-Customs dated 01-03-1986, itself exempts all goods covered under 9803 from whole of any additional duty]

6. Alcoholic drinks and Tobacco products imported in excess of free allowance are chargeable to duty at the rates applicable to their commercial imports as per the Customs Tariff Act, 1975.

7. Passengers normally resident of India who are returning from a visit abroad are allowed to bring in Indian currency up to Rs. 25,000.

8. In case, the value of one item exceeds the free allowance, the duty shall be calculated only on the excess of free allowance.

9. Any goods, not restricted or prohibited, under the rules, may be brought only for Bona fide personal use and not in commercial quantity.

Effective Rates of Duty Under Current Baggage Rules for Major Items in 2021

(1) Effective Rate of Duty on Silver & Gold Imported as Baggage (Chapter 7106 cum 9803 and 7108 cum 9803 respectively) – Concessional

BCD 7.5% (of value u/s 14) + SWS 10% of BCD + AIDC 2.5% (of value u/s 14)

Explanation: BCD on Sr. 356 & 357 of Notfn. 50/2017 has been reduced to 7.5% vide 02/2021, AIDC of 2.5% has been imposed vide Notfn. 11/2021 and SWS on AIDC stands waived on Silver and Gold vide Notfn. 13/2021 (Effective Duty = 10.75%)

(2) Effective Rate of Duty on Silver & Gold Imported as Baggage (Chapter 9803)- Non- Concessional

BCD 35% (of value u/s 14) + SWS 10% of BCD + Nil AIDC

Explanation: BCD on Baggage is maintained to be @ 35% as per Notification 26/2016- Customs, AIDC of 2.5% has been imposed on gold vide Notfn. 11/2021 but not applicable when gold treated as plain baggage i,e chapter 98 alone (Effective Duty= 38.5%)

(3) Effective Baggage Rate of Duty Excluding Silver & Gold (Chapter 9803)

BCD 35% (of value u/s 14) + SWS 10% of BCD

Explanation: BCD on Baggage is continued to be @ 35% as per Notification 26/2016- Customs . AIDC on baggage could have been incidental by virtue of Chapter 98 listed at Sr. 14/15 of Notfn. 11/2021 but because description stands specified as Silver, including silver dore/Gold, including gold dore, hence AIDC is NIL (Effective Duty = 38.5%)

(4) Effective Baggage Rate of Duty in case of Transfer of residence: BCD @ 15% + SWS on BCD. Importantly, duty incidence will only be on the articles of table II of the Notfn: 27/2016-Cystoms while the Table-I articles are exempted from whole of duty.

Explanation: a) Basic Customs Duty: @ 15% ad valorem (Ref: Notification No. 27/2016-Customs dated 31-03-2016), b) Social Welfare Surcharge: @ 10% of duty (Ref: Clause 108 of the Finance Bill, 2018), c) 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], d) Integrated Tax under section 3(7) of the Customs Tariff Act, 1975: Nil [Ref: Notfn. No. 183/86-Customs dated 01-03-1986 (as amended) and Notfn. No.2/2017-Integrated Tax (Rate)]

(5) Beverages, Cigarettes,, etc. will attract Different Rate of duties for, the chapter notes of 98 exclude them from the ambit of Baggage items and hence subject to duty in the following manner:

(i) Cigarettes [ HS 24022090]

Rate structure: Cigarettes BCD @ 30% + Social welfare surcharge @ 3%+ CVD+NCCD+IGST @28%

Explanation: a. Basic Customs Duty: @ 30% ad valorem (Excluded from Chapter 98 as per Chapter Notes and duty levied under Tariff Heading 24.02), b) Social Welfare Surcharge: @ 10% of Basic Customs duty (Clause 108 of the Finance Bill, 2018), c) Integrated Tax under section 3(7) of the Customs Tariff Act, 1975: 28% (Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017) d) CVD & NCCD- NIL

(ii) All Alcoholic Beverages other than Beer and inclusive of Wine

BCD 50% (of value u/s 14) + SWS 10% of BCD + AIDC 100% (of value u/s 14)

Explanation: Alcoholic Beverages excluded from 9803 and dealt under chapter heads, BCD lowered from 150% to 50% vide Notfn No. 2/2021-Customs and AIDC imposed 100% vide Notfn.  11/2021, SWS applicable vide Finance Bill 2018

(iii) Beer

BCD @ 100% + Social Welfare Surcharge 10% of BCD

Explanation: AIDC not applicable on beer, HS Code: 2203 00 00

What is EBR and the Benefits Envisioned for Passengers?

EBR is abbreviated “Electronic Baggage Receipt.” In fact, the Directorate General of Systems, CBIC on 27.09.2020 launched an all India ebr (Electronic Baggage Receipt) Module. This application has been developed for generation of baggage receipt electronically when the passenger approaches Red Channels at International Airports. The aim is to reduce the time spent by the passengers at Red Channel. EBR application is centrally hosted at cbic.gov.in and as on date offers duty receipt under 10 different categories of baggage items as below:

1. Eligible Gold: BCD @7.5%+ SWS on BCD+ AIDC @2.5%
2. Non-Eligible Gold: BCD @35% + SWS on BCD
3. Eligible Silver: BCD @7.5%+ SWS on BCD+ AIDC @2.5%
4. Non-Eligible Silver: BCD @35% + SWS on BCD
5. Alcoholic Liquor & Wine: BCD @50%  + AIDC @100%
6. Beer: BCD @100% + SWS on BCD
7. Cigarette: BCD @30% + SWS on BCD + IGST @28%
8. Cigar: BCD @60% + SWS on BCD + IGST @28%
9. Fire arms: BCD @100% + SWS on BCD
10. TV, Iphone etc. BCD @35%+ SWS on BCD (treated as plain baggage)

How Does Baggage Rules 2016 Define: Family, Infant, Resident, Tourist and Personal Effects?

The Baggage Rules define these terms in a certain manner which is reflective of the spirit enshrined in the rules:

i)“Family” includes all persons who are residing in the same house and form part of the same domestic establishment;

ii) “Infant” means a child not more than 02 years of age;

iii) “Resident” means a person holding a valid passport issued under the Passports Act, 1967 and normally residing in India;

iv) “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 purpose of visit might include: touring, recreation, sports, health, family reasons, study, religious pilgrimage, business etc.

v) “Personal effects” means things required for satisfying daily necessities but does not include Jewellery.

What if I am Carrying Jewellery in a Quantity More than Stipulated?

If, you had taken out the jewellery out of India on departure in the past and you secured an export certificate from Customs, just producing the export certificate to the Customs Officer encountered upon arrival, you are good to go for a duty-free clearance of these jewellery. No question asked!

However, if you are not carrying an export certificate obtained from Customs during departure, the jewellery shall be subjected to relevant provisions of Baggage Rule in place. If you do not fulfil the norms of 01 year’s staying abroad, whole of jewellery will be subjected to duty. However, if you are fulfilling the norms of 01 year staying abroad, jewellery in excess of allowances will be subjected to duty. At times Customs official might use discretions in allowing the jewellery duty free on being satisfied that the jewellery was taken out of India but the situations are rare.

On top of everything, this is to be remembered that crude gold should not be brought in the garb of jewellery. Upon detection of the same, it will be subjected to confiscation which you can defend in the Appeal on merit. If your stay is 06 months or beyond, import will be permitted with duty in place. But, if your stay is of less than 06 months, the Gold would be subject to confiscation. To ease things up, in case of 06 months plus stay you might qualify for a concessional rate of duty provided you pay the duty in convertible currency (other than INR).

What is the Annexure-I of the Customs Baggage Rules 2016? [Crucial for Baggage Clearance]

It is the list of articles (some articles in certain quantities allowed) that cannot be made part of free allowances under any circumstances. These articles can either be imported under special license/permissions or could be subjected to discouraging rate of duty or can be confiscated as the provisions demands.

Here is ANNEXURE–I (refer Rule 3, 4 and 6 of Baggage Rules 2016)

1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 100 sticks 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.
6. Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television.

What is Annexure-II of the Customs Baggage Rule 2016?

It is the list of articles of higher calibration, Luxury, higher worth or special purpose articles and hence are never considered part of bona-fide baggage. Reasoning behind precluding them from bona fide baggage could be their least usability in our day-to-day life.

Here is ANNEXURE II (Refer Rule 6 of Baggage Rules 2016)

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 35mm and above.
8. Gold or Silver, in any form, other than ornaments.

What is Annexure- III of the Customs Baggage Rule 2016?

It is either light version of articles under Annexure-II in domestic use or used by the professionals in day-to-day activity of their personal space. Because of this reason, they are covered under free allowances of returning professionals or anyone on Transfer of Residence. Here is Annexure-III (Refer rule 6 of Baggage Rules 2016)

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.

Can Appendix-II & III form Part of Articles includible to Baggage Allowance of Rs. 50K for a Regular Arrival?

Both cannot form but Annexure-III can form part of free baggage allowance of Rs. 50K for a regular passenger (although, express provisions in respect of Annex-II & III are that, they meant for TR passengers). In fact, Appendix-II cannot even form the part of a Transferee’s free Baggage Allowances and it is entirely subject to duty @ BCD15%+ SWS over BCD.

Accordingly, if Annexure-II & III both are brought in the baggage of common traveller, Annexure- II, articles would be fully subjected to duty @ BCD35%+ SWS over BCD while, annexure-III articles beyond 50k value, would be charged @ BCD35%+ SWS over BCD

Notably, none of the items under Annexure-II or III are restricted. Meaning, both category items can be brought in baggage by common passenger, but only Annexure III articles would count towards Rs.50K allowances and not the articles under Annexure- II.

As regards Annexure-I, all the items are restricted and fully chargeable to duty, warranting confiscations at times too and this would apply equally to all regardless of them being common passenger or TR passengers/return professionals.

As regards, Annexure-II items, they are fully chargeable to even eligible TR passengers although, at a concessional rate vide: Notfn. 27/2016- Customs dtd.31.03.2016. Hence, they are fully chargeable to common passengers at standard baggage rate of 35%.

As regards, Annexure-III articles, they are completely exempted from any duty for eligible TR /Returning professional (Notfn. 27/2016- Customs dtd.31.03.2016). It seems thus they can be made part of 50k allowances for common passengers and beyond that standard baggage rate would apply on excess.

Can 2 Litres of Liquor, 100 Sticks of Cigarette, Cigars up to 25 or Tobacco 125 Grams be Subjected to Stipulations of Allowances Cap?

Although, there is no express provisions that these can be capped within Rs. 50K allowances but spirit of the Baggage Rules is suggestive of this fact. As the rules say that a regular passenger will be eligible for 50K free allowance except articles under Annexure-I (ex: liquor more than 2 litres, Cigarette 100 sticks+ …, etc.). It is also suggestive that the items below the quantity specified can be subjected to remain in the cap of 50K allowance.

Thus, Customs might use the suggestive spirit of Baggage Rules to ensure that value of these items fit within the limit of free allowance cap. Likely reasons for this, are: (i) These items are not covered separately with a value cap similar to jewellery item whose value is capped (ii) Shopping of eligible 2 litre and 100 plus cigarette sticks, alone can be way beyond Rs. 50,000/- (iii) There is no staying time bar specified for allowing these items in baggage, so frequent visitors can smuggle into the high-end liquors and Cigarettes etc. which could be in multiple of Rs. 50K for illegal trade by evading duty.

The instant ‘Traveller guide to Customs clearance’ suggests you to not engage into gestures that resort to circumventing laws. This could get things complex for you and the proper officer of Customs attending your baggage.

Can Jewellery in Excess of 20 gm/40gm Caps be Accommodated within Rs. 50,000 Allowance Cap?

Yes, however certain things to be kept in mind:

(i) First, the travellers staying abroad less than a year are not allowed to bring jewellery (Except the ones in respect of which the passenger had secured an export certificate from Customs while going out of India)

(ii) Those returning to India after a year and carrying along foreign-origin Jewellery worth more than Rs 50,000/ Rs 1,00,000 (corresponding to 20gm/40gm for a male and female resp.)  can be given benefit of their excess being covered under Rs.50K free allowance if there is room doing so. If the excess surpasses the accommodating space of baggage limit too, the excess of the excess will attract duty as applicable.

(iii) Import of Crude Gold with 24KT Jewellery look-alike is not allowed by in-eligible commuters. This cannot be adjusted against 50K allowances and instead, would attract penal provisions.

Staying co-operative requesting for optimal duty structure is the way ahead. Please remember, if you choose to remain transparent and upfront, the Proper Officers in place have enough of discretionary powers under Customs Act for hassle free clearance.

Is there Any Official List for the Personal Effects under Baggage Rules?

No. Used personal effects required for satisfying daily necessities of life have not been specifically listed under the Baggage Rules. It is entirely at the judgment of the customs officer in ascertaining if the articles being carried are the personal effects of the passenger based on their individual profiles. Importantly, the articles of personal effects for a tourist could be different from a regular traveller of Indian origin and which again would be different from the ones for a sports person. Personal effects hence, cannot be restricted to a pre-decided list. It can rather, comprise a long range of items to be decided on a case-to-case basis.

The most common personal effects would include: all used items of personal wear including shirts, suits, shoes, shoe brush, polish, blouses, sarees, undergarments, pants, neckties, handkerchiefs, dentures, gloves, cosmetics in use, towels, toiletries, bedding, blankets, used bedding, umbrella, walking sticks, used shoes, hairdryer, hearing aid, shaving kit, spectacles, one watch, etc. To such common list, any other item can be included depending upon the individual profile of a passenger.

Does Baggage Rules Give any Idea on Personal Effects of a Tourist?

Understandably, the personal effects for a tourist would differ from the ones for a regular traveller for they tend to serve a wider ambit of needs.

Personal effects for a tourist might include: Personal jewellery, one camera/camcorder, one pair of binoculars, one compact music system, one tent and other camping equipment, one computer (laptop/notebook), one cell phone, one set of transistor radio, professional equipment/ instruments, sports equipment (such as one fishing outfit, one sporting firearm with 50 nos. of cartridges), one non-powered bicycle, one canoe less than 51 meters long, one pair of skids, two tennis rackets, one golf set (14 pcs. with a dozen of golf balls) etc.

The above items merit getting cleared free of duty in addition to the personal effects allowed for Indian residents. An impression of which can be had from: CBIC Circular 72/98- Customs]

What is a Freely Convertible Currency Under Baggage Rules?

Freely convertible currencies are the same as the RBI’s permitted Currencies. These currencies can be converted into another foreign currency without restrictions or interventions by the government of the original country. In another words, these currencies can be traded freely across the exchanges.

Notably, the Indian Rupee is a partially convertible currency. In fact, India has put restrictions on trading the Rupee. Although, partial convertibility has its own justification but because of this intervention from Indian regulatory, it seems resulting into bad exchange rates when transferring money in and out of India.

When one refers to Convertible Foreign Currency under baggage Rules, it usually means the following foreign Currencies: US Dollar, Canadian Dollar, Australian Dollar, New Zealand Dollar, Singapore Dollar, Hong Kong Dollar, Euro, Pound Sterling, Swiss Franc, Bahrain Dinar, Danish Kroner, Kenya Shilling, Kuwait Dinar, Norwegian Kroner, South African Rand, Saudi Arabian Riyal, Swedish Kroner, UAE Dirham, etc.

Freely convertible Currency are best used in availing concessional Duty over baggage Gold and Silver.

Does it Make much Difference in Opting Green Channel Over Red Channel?

As the name suggests, Green channel is meant for passenger with no obligation whatsoever to the Customs. Red Channel contrary is arrangement wherein you could self-declare the belongings about which you are not sure what provisions of Customs Rules would apply.

As a matter of fact, every passenger entering India has to pass through a Customs check after their immigration formalities. The travellers have the options of either to proceed through green channel or declare something at the counters tagged as “Red Channel”

After landing at International Airport, the travellers have to clear themselves through Immigration first and then to proceed for taking delivery of their baggage from the conveyer belts in large arrival halls.

Now, the passengers have the choice of opting Customs clearance through either of the two channels: (i) Green Channel- meant for passengers not having any dutiable or prohibited goods. (ii)Red Channel- meant for passengers having dutiable or prohibited goods.

The importance of these arrangements lies in the fact that after opting the Green Channel and getting detected with something obligatory to Customs Baggage Rule or Customs Act in general, the passenger becomes liable for provisions. The Customs may not take any considerate view after such detections during clearance through Green Channel.

Any Legal Obligations for Travellers are Laid Under Customs Baggage Rules?

Customs Baggage Rules sets out certain requirements in your best interest as an international travellers to India. Failing the requirements can often lead to undesirable situations in the face of regulatory provisions having come into play.

(i) Filling of Customs Declaration Form (CDF) is mandatory for passengers having prohibited or dutiable goods in their possession as well as currency in significant amount.

(ii)Commuters of the kinds above shall ensure to file a correct declaration of their baggage in the CDF (Customs Declaration Form) and must opt for the Red Channel.

(iii) To avoid last minute excuses, the passengers can also file declaration with Indian Customs even before boarding the flight to India by using ATITHI mobile app.

(iv) Declaration of foreign exchange/currency have to be made unfailingly in the following cases:

(a) Where the value of foreign currency notes exceeds US $5,000 or equivalent. (b)Where the aggregate value of foreign exchange including currency exceeds US $10,000 or equivalent.

(v) Travellers opting for the Green Channel with dutiable/ restricted/ prohibited goods are liable to prosecution/penalty and confiscation of goods.

(vi) Trafficking of Narcotics and Psychotropic substances is a serious offence and attracts punishable with imprisonment too.

What is Duty-Free Gold Jewellery Limit as Baggage for Individual in India 2021? 

20 gms or 40 gms of gold Jewellery for a gentleman passenger or lady passenger respectively is the standard limit for a while now.

The eligibility however has to be kept in mind. Only those travellers with Indian passport holder who have been residing abroad for over one year are allowed to bring jewellery, free of duty in their bona-fide baggage up to 20 grams with a value cap of Rs.50,000/- (a gentleman passenger) or up to 40 grams with a value cap of Rs.1,00,000/- (a lady passenger).

What are Norms for Alcoholic Drinks/ Cigarettes as Baggage in 2021?

Shopping of liquors and cigarettes from a duty-free shop within airport premises is something every commuter wants to do. The reasons, they are available at a price much below the market price and its natural to make most of it. Unfortunately, there are caps to what you can clear free of duty from Customs.

Alcoholic liquor or Wine or beer up to 2 litres and100 Cigarettes or 25 Cigars or 125 gms of Tobacco is the duty-free allowances admissible to various categories of incoming passengers:

These items if bought abroad from somewhere else, should be having 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 catch in bringing these items within your baggage is that the quantity should not be misused for the purpose trading them in open market. High end liquors and Cigarettes valued at Rs. 50K plus if examined vis-à-vis your travel frequency would signal red flags to Customs and could lead further scrutiny.

Eligibility for Import of Gold as Baggage and Gold Limit for Individuals in 2021?

Any passenger of Indian origin (even if a foreign national) or a passenger holding a valid passport issued under the Passport Act, 1967 and coming to India after a period of not less than 06 months of stay abroad can Import GOLD. This import by traveller mandates meeting following compliances.

(i)The duty shall be paid in convertible foreign currency

(ii)Concessional rate of duty structure: BCD @ 7.5% + Social Welfare Surcharge @ 0.75% + AIDC @2.5% is applicable for gold to Indian Passport holders and persons of Indian origin if, stay is of more than 6 months. Short visits up to a total of 30 days during the six months can be condoned.

(iii) In all the cases other than those mentioned in (ii) above, normal rate of Customs Duty @ 38.5% will be charged.

(iv) The weight of gold (including ornaments) should not exceed 1 Kg. per person.

(v)The passenger can either bring the gold himself at the time of arrival or import the same within 15 days of his arrival in India.

(vi)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.  For this, the arriving commuter is mandated to file a declaration in the prescribed Form before the Customs Officer stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.

(viii) Importing of gold is allowed for Indian passport holder or passenger of Indian origin only. Gold Import is not allowed for a foreign national.

Duty Structure Explained: Earlier, BCD was 10% vide Principal Notification No. 50/2017-Cus., dated 30.06.2017. But the same was increased to 12.5% vide Notification No. 25/2019 –Customs, dtd 06.07.2019 (check Sr. No. 356 in both Notfns.). However, during Finance Bill 2021, the BCD on Gold has been brought down to 7.5% and AIDC of 2.5% has been imposed vide Notfn. 11/2021. Further SWS incidence on AIDC in respect of Gold has been waived vide Notfn 13/2021

Who are Eligible for Import of Silver as Baggage and What is the Permissible Limit for Individuals in 2021?

The eligible passengers to import silver are: (a) Any passenger of Indian origin (even if a foreign national) (b) Any passenger holding a valid passport issued under the Passport Act, 1967 who are coming to India after a period of not less than 06 months of stay. However, few additional conditions have to be met with:

(i)The duty shall be paid in convertible foreign currency.

(ii) Concessional rate of duty: BCD @ 7.5% + Social Welfare Surcharge @ 0.75% + AIDC @2.5% is applicable for gold to Indian Passport holders and persons of Indian origin if stay is of more than 6 months. Short visits up to a total of 30 days during the six months can be condoned.

(iii) In all the cases other than those mentioned in (ii) above, normal rate of Customs Duty @ 38.5% will be charged.

(iv) The weight of gold (including ornaments) should not exceed 1 Kg. per person.

(v) Criteria of Eligible passenger for the sake of importation of Silver has been laid down under conditions 41 of the SR. No. 356 &357 of Notfn 50/2017. Only the rates of imports have changed since.

(vi)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.

(vii)The passenger can also obtain the permitted quantity of Silver from Customs bonded warehouse of State Bank of India (SBI) and Metals and Mineral Trading Corporation (MMTC) subject to conditions (i) and (ii) above. For the sake, passenger is   required to file a declaration in the prescribed Form before the Customs upon arrival stating his intention to obtain the Silver from the Customs bonded warehouse and pay the duty before clearance.

(viii) Importing of Silver is allowed for Indian passport holder or passenger of Indian origin only. Silver Import is not allowed for a foreign national.

How Does the Customs Act 1962 lend Legal Force to Baggage Rules?

The Acts enacted by parliament are more powerful than any Rules or Regulations thereunder and so applies with Customs Act in contrast to Baggage Rules thereunder. If you go through certain sections of the Customs Act 1962, the sections could be seen devolving power to Baggage Rules.

From this point of view: Section 2 (3), Section 77, Section 78, Section 79, Section 80, Section 81, Section 100, Section 101, Section 104, Section 105, Section 107, Section 110, Section 111, Section 112 and Section 125 are important sections of Customs Act 1962 from where Baggage Rule, India Customs seem drawing authority.

An Important Note on Travellers Guide to Indian Customs 

The instant “Traveller guide to custom clearance” no way claims to be a substitute of official Indian Customs Traveller Guide if any. In fact, there are a number of illustrative piece of information on “Traveller guide to India Customs” but none should actually claim to be a replacement of officially notified Baggage Rules.

The only aim to make an elaborative piece of information on “Travellers Guide to Baggage Clearance” is to help International commuters understand the Govt. Rules easily without using legal jargons. Objective is to ease the pain of the passengers travelling to India all the way from opposite end of the globe and spending hours and hours in journey. This travellers’ resource has been prepared with utmost care however, having no force of law behind it, the Baggage Rules 2016 reproduced below should invariably be referred.

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Baggage Rules, 2016

[Notification No. 30/2016-Customs (N.T.) dated 1.3.2016 as amended by Notification No. 43/2016-Customs (N.T) dated 31.3.2016 read with corrigendum dated. 1.4.2016]

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. Passenger 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. Passenger 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 bonafide 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 sticks 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.
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 35mm 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. [F. No.334/8/2016 -TRU]

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SPECIAL ATTENTION: The Instant Travellers’ Guide Cum Simplified Customs Baggage Rules, India Customs, has been a group efforts of all the Uniform B officers posted at CSMIA between Aug 2020 to Feb 2021. If this article provided you any value, please share it so that others too can benefit from. We understand that despite our best efforts, it is still far from perfection. But, if you have read the post till this point, please consider giving your feedback by commenting below and tendering any suggestions for adding/ eliminating/face-lifting the specific aspects.

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