Baggage Rules, 1994

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Section 1

BAGGAGE RULES, 1994 In exercise of the powers conferred by s. 79 of the Customs Act, 1962 (52 of 1962), and in supersession of the Baggage Rules, 1978, Transfer of Residence Rules, 1978, and the Tourist Baggage Rules, 1978, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely : CHAPTER I Preliminary 1. Short title and commencement.—(i) These rules may be called the Baggage Rules, 1994.

Section 2

2. Definitions.—In these rules, unless the context otherwise requires,— (i) "resident" means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India. (ii) "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. (iii) "family" includes all persons who are residing in the same house and form part of the same domestic establishment. (iv) "concessional ticket" means a ticket issued after allowing a concession of seventy-five percent or more in the fare. (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.

Section 3

3. Chapter to apply to residents.—Except as otherwise provided in these rules, the provisions of this Chapter shall not apply to any person except residents who arrive from any country other than ‘Nepal or Bhutan' : Provided that the provision of r. 4 and r. 5 shall also apply to foreign citizens (other than citizens of Nepal and Bhutan) who are residing in India.

Section 4

4. Used personal effects.—The used articles of personal wear excluding jewelry but including not more than one wrist-watch and articles in personal use of passengers for satisfying daily necessities of life may be passed free of duty.

Section 5

5. General free allowance.—In addition to the articles specified in r. 4, a passenger of and above the age of twelve years, may also be allowed to import free of duty articles— (i) in the case of passengers arriving from the Maldives and Sri Lanka— (a) up to a value of three thousand rupees in case the period of stay outside India does not exceed three days ; (b) up to a value of six thousand rupees in case the period of such stay exceeds three days; and (ii) upto a value of six thousand rupees in case of a passenger arriving from a country other than Sri Lanka or Maldives: Provided that - (a) the proper officer is satisfied that such articles are for the use of the passenger or his family or for making detailed vide, bid gifts or souvenirs;...... (c) a passenger below twelve years of age shall be eligible to import free of duty articles up to twenty-five percent of the value limits prescribed in this rule;—........ (e) nothing contained in this rule shall apply to any unaccompanied baggage or to the articles listed under Appendix A to these rules. Explanation.—The general free allowance allowed under this rule shall not be allowed to be pooled with the general free allowance of any other passenger for the purposes of clearance of any dutiable article.

Section 6

6. Additional allowance for used household articles.—In the case of a passenger who was engaged in his profession abroad for over three months, articles used for running his household, such as linen, utensils, tableware, kitchen appliances and iron, up to an aggregate value of six thousand rupees maybe imported free of duty

Section 7

7. Allowance for professional equipment.—A passenger who was engaged in his profession abroad for over three months may be allowed to import free of duty his professional equipment up to a value of ten thousand rupees : Provided that where such passenger was engaged in his profession abroad for over six months, he may be allowed to import his professional equipment, free of duty, up to a value of twenty thousand rupees.

Section 8

8. Additional allowance for used personal effects and household articles in respect of certain categories of passengers.—A resident, who has been working abroad and is returning to India on termination of such work after having stayed abroad for at least three hundred and sixty-five days during the two years immediately preceding the date of his arrival in India, shall be allowed to import free of duty his personal effects and household articles up to an aggregate value of thirty thousand rupees which have been in his or his family's possession and use abroad for a minimum period of six months subject to the condition that such passenger affirms by declaration before the proper officer such possession and use : Provided that — (a) articles, listed under Appendices A and B to these rules, shall not be allowed to be imported free of duty under this rule; (b) such a passenger shall be allowed to avail himself of these benefits only once in every three years.

Section 9

9. Jewellery.—A passenger who has been residing abroad for over one year and is returning to India may be allowed to import, free of duty, jewelry in his use up to an aggregate value of ten thousand rupees in the case of a male passenger and twenty thousand rupees in the case of a female passenger.

Section 10

1. Chapter to apply to tourists.—The provisions of this Chapter shall apply to tourists other than tourists of Nepalese origin arriving from Nepal and tourists of Bhutanese origin arriving from Bhutan

Section 11

2. Exemption from duty for personal effects imported temporarily.—Subject to other conditions laid down in these rules, the personal effects of a tourist shall be allowed to be imported temporarily free of duty : Provided that,- (a) they are for the personal use of the tourist; (b) they are carried on the person or in the baggage accompanying the tourist; (c) there is no reason to fear abuse; and (d) these personal effects, other than those consumed during his stay, are re-exported by the tourist on his leaving India for a foreign destination. Explanation.—The expression "personal effects" means all items of clothing and other articles, new or used, which a tourist may personally and reasonably require taking into account all the circumstances of his visit but excluding all merchandise imported for commercial purposes

Section 12

12. Exemption from duty for travel souvenirs imported temporarily.—In addition to the articles specified in r. 11, a tourist may also be allowed to import temporarily free of duty, travel souvenirs for a total value not exceeding two thousand rupees : Provided that— (a) such souvenirs are carried on the person or in the baggage accompanying the tourists; (b) they are not intended for commercial purposes; and (c) they are re-exported by the tourist on his leaving India for a foreign destination.

Section 13

1. Exemption from duty on gifts imported by tourists of foreign origin.—In addition to articles allowed under r. 12 above, a tourist of foreign origin staying in India for more than twenty-four hours may also be allowed to import free of duty, at the discretion of the proper officer, articles other than those mentioned in Appendix A to these rules up to a value of seven hundred and fifty rupees if these are intended for personal use or for making gifts.

Section 14

2. Exemption from customs duty on gifts etc. imported by tourists of Indian origin.— Tourists of Indian origin, who are normally residents abroad and are staying in India for more than twenty-four hours, maybe allowed to import free of duty, at the discretion of the proper officer, articles intended to be given away as gifts: Provided that the articles are such as are allowed to residents under r. 5 : Provided further that all the conditions and limitations mentioned in r. 5 are satisfied

Section 15

15. Eligibility.—The concessions under this chapter may be availed by a person who has been residing abroad for a minimum period of two years, immediately preceding the date of his arrival, and who is transferring his residence to India for a minimum stay of one year : Provided that— (a) shortfall up to a period of two months in a person's stay abroad may be condoned by the Assistant Commissioner of Customs, if he is satisfied that the person's early return to India has been caused by his availing the terminal leave or a vacation or by any other special circumstances; (b) short visits, if any, made by the person concerned to India during the aforesaid period of two years shall be ignored if the total duration of stay on these visits does not exceed six months : Provided that on sufficient cause being shown by the person concerned, the Commissioner of Customs may condone the period of stay in India in excess of six months; (c) the shortfall up to a period of two months in a person's stay in India for a period of one year after availing these benefits may be condoned by the Additional Commissioner of Customs or the Deputy Commissioner of Customs on sufficient cause for his early departure from India is shown by the person concerned; (d) the Central Government may, if so satisfied, condone such shortfall in the period of stay in India in excess of two months.

Section 16

16. Exemption from duty on personal and household effects.—The personal and household effects of a person on bona fide transfer of residence to India, shall be exempted from duty : Provided that— (a) no such exemption shall apply in respect of articles specified in Appendices A and B to these Rules; and (b) the articles have been in his or his family's possession and used abroad for a minimum period of one year. Explanation.—For the purpose of this rule, the expression "personal and household effects" shall not include jewelry of which the value is mainly on account of gold content, as is in excess of the value of ten thousand rupees in the case of male passenger and twenty thousand rupees in the case of female passenger. The said limits shall, however, not apply to the jewellery in respect of which the Assistant Commissioner of Customs is satisfied on the basis of the evidence produced that it had been taken out of India by the passenger or by a member of his or her family. 2. In addition to exemption from duty provided under sub-r. (1), a person on bona fide transfer of residence to India shall also be entitled to import free of duty articles for his use or for the use of his family or for making gifts or souvenirs up to the value limits specified in r. 5 subject to the conditions and limitations specified in the said r. 5.

Section 17

17. Unaccompanied baggage.—(1) Subject to the conditions and limitations laid down in these rules, the provisions of these rules shall apply to the import of bona fide unaccompanied baggage arriving in India after the arrival of the passenger, if it was in his possession abroad and was shipped by sea within one a month or despatched by air within a fortnight of the passenger's arrival in India: Provided that if the Assistant Commissioner of Customs or the Commissioner of Customs, as the case may be is satisfied that the passenger could not ship or despatch his bona fide unaccompanied baggage within the period aforesaid, in spite of his having taken all reasonable steps for the purpose, the Assistant Commissioner of Customs may extend the time limit of one month to three months or of a fortnight to two months, as the case may be, and the Commissioner of Customs may extend the time limit up to any further time. (2) Bona fide unaccompanied baggage of a passenger landed at any customs station within two months before his arrival in India may be allowed to be imported by the proper officer in the manner provided in these rules are subject to the conditions and limitations laid down in these rules : Provided that if the Assistant Commissioner of Customs or the Commissioner of Customs, as the case may be, is satisfied for reasons to be recorded in writing, that the passenger was prevented from arriving in India within the aforesaid period of two months due to circumstances beyond his control, such as the 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, the time limit of two months maybe extended up to a period of— (i) four months by the Assistant Commissioner of Customs; and (ii) one year by the Commissioner of Customs

Section 18

18. Application of these rules to members of the crew.—Rules 4, 5, 6, 7, 8, and 9 shall apply in respect of officers and members of the crew engaged in a foreign going vessel for the importation of their baggage at the time of final pay off on termination of their engagement: Provided that nothing contained in this rule shall apply to the articles listed under the appendix.

Section 19

19. Notwithstanding anything contained in these rules, a person shall be entitled to avail the concessions either of Chapter III or Chapter IV or Chapter V at a time