DUTY FREE ALLOWANCES
AND ENTITLEMENTS
FOR INDIAN RESIDENTS
AND
FOREIGNERS
RESIDING IN INDIA
I.
If coming from countries other than - (a) Nepal, Bhutan,
Myanmar or
China.
(b) Pakistan by Land Route
|
Duty Free
Entitlement |
For
passengers of age |
| 10
years and above |
below 10
years |
(i)
(ii) |
Used
personal effects (excluding jewelry) required for
satisfying daily necessities of life
Other
articles
(a) Stay abroad for more than three
days
(b)
Stay abroad upto three days
|
Free
Rs.25000/-(in
value)
Rs.12000/-(in
value)
|
Free
Rs.6,000/-(in
value)
Rs.3000/-(in value) |
| |
|
|
|
Note:
The free
allowance shall not be pooled with the free allowance of any
other passenger
II.
If coming from Nepal, Bhutan, Myanmar or China, other than by
land route.
|
Duty Free
Entitlement |
For
passengers of age |
|
10
years and above |
below 10
years |
(i)
(ii) |
Used
personal effects (excluding jewelry) required for
satisfying daily necessities of
life
Other
articles
(a) Stay
abroad for more than three days
(b) Stay
abroad upto three days |
Free
Rs.6000/-
(in value)
Nil |
Free
Rs.1500/-
(in value)
Nil |
| |
|
|
|
Note:
The free
allowance shall not be allowed to be pooled with the free
allowance of any other passenger.
III.
If coming from Nepal, Bhutan, Myanmar or China by Land
Route
|
Duty Free
Entitlement |
For
passengers of age |
|
10
years and above |
below 10
years |
| (i)
(ii)
|
Used
personal effects (excluding jewelry) required for
satisfying daily necessities of
life
Other
articles |
Free
Nil
|
Free
Nil
|
| |
|
|
|
IV.
If coming from Pakistan by Land Route
|
Duty Free
Entitlement |
For
passengers of age |
|
10
years and above |
below 10
years |
|
(i)
(ii)
|
Used
personal effects (excluding jewelry) required for
satisfying daily necessities of
life
Other
articles
(a) Stay
abroad for more than three days
(b) Stay
abroad upto three days |
Free
Rs.6000/-
(in value)
Nil |
Free
Rs.1500/-
(in value)
Nil |
| |
|
|
|
Note:
The free
allowance shall not be allowed to be pooled with the free
allowance of any other passenger.
V.
Cigarettes, cigars, tobacco, alcoholic liquors
Following
quantities of Tobacco products and Alcohols may be included
for import within the aforesaid duty free allowances
:
(1)
200 cigarettes or 50 cigars or 250 gms
tobacco.
(2) Alcoholic liquor &
wines upto 2 litre each.
VI.
Items not allowed free of duty
Items
listed in Annexure Iare not allowed to be imported as baggage
free of Duty
VII.
Additional allowances for professionals returning to
India
An
Indian passenger who was engaged in his profession abroad
shall on his return to India be allowed clearance free of
duty, in addition to the aforesaid allowances, articles in his
bonafide baggage to the extent as mentioned below:-
| (a) |
Indian
passenger returning after atleast 3 months |
(i) Used
household articles (such as linen, utensils, tableware,
kitchen, appliances and an iron) upto an
aggregate value of Rs.12000/-
(ii) Professional equipment* upto a value of
Rs.20,000/- |
| (b) |
Indian
passenger returning after at least 6 months |
(i) Used
household articles (such as linen, utensils, tableware,
kitchen, appliances and an iron) an aggregate value of
Rs.6000/-
(ii) Professional equipment* upto a value of
Rs.40,000/- |
| (c) |
Indian
passenger returning after a stay of a minimum of 365
days during the preceding two years on termination of
his work and who has not availed this concession in the
preceding three years. |
Used
household articles (such as linen, utensils, tableware,
kitchen, appliances and an iron) and personal effects
(which have been in the possession and use abroad of the
passenger or his family for at least six months)
and which are not mentioned in Annex.I or Annex. II upto an aggregate
value of Rs.75,000/-(including one unit each of
specified articles* on payment of 30%
duty) |
VIII.
Import of Jewelry
An
Indian passenger who has been residing abroad for over one
year is allowed to bring jewelry, free of duty in his bonafide
baggage upto an aggregate value of Rs. 10,000/- (in the case
of a male passenger) or Rs.20,000/- (in the case of a
lady passenger).
Annexure I
|
1. |
Fire
arms. |
|
2. |
Cartridges
of fire arms exceeding 50. |
|
3. |
Cigarettes
exceeding 200 or cigars exceeding 50 or tobacco
exceeding 250 gms. |
|
4. |
Alcoholic
liquor and wines in excess of 2 litre
each. |
|
5. |
Gold or
silver, in any form, other than
ornaments. |
“Annexure II
For Annexure II
following has been substituted
|
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
Items allowed
duty free
|
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) |
|
5. |
Laptop
Computer( Notebook Computer) |
|
6. |
Domestic
Refrigerators of capacity up to 300 litres or its
equivalent.” |
