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1SCHOOL OF TOURISM STUDIES
Presented by,
Amaldas KH
 Customs regulations are the rules and regulations of the
transport of goods from one country to another
 The import and export of certain articles are prohibited
and the rules are differ in each country
 A duty has to be paid if the traveller exceeds the limit if
permitted items
SCHOOL OF TOURISM STUDIES 2
o To prevent illegal import and export of goods
o 17 chapters
o 161 sections
o It extends to the whole of India.
SCHOOL OF TOURISM STUDIES 3
For the purpose of customs clearance of incoming passengers
a two channel system is adopted by the customs officials. They
are:
4SCHOOL OF TOURISM STUDIES
• For the passengers
not having any
dutiable goods
Green
Channel
• For the
passengers having
dutiable goods
Red
Channel
The passengers have to file correct declaration of their
baggage
The passengers at green channel have to deposit the
customs portion of disembarkation card before leaving
the terminal
If the passengers walk through the green channel with
dutiable/prohibited goods they are liable to penalty
Trafficking of narcotics and psychotropic substances is a
serious offense and is punishable with imprisonment
SCHOOL OF TOURISM STUDIES 5
Foreign exchange/currency also has to be declared before
the customs officers in the following two cases.
Where the value of foreign currency notes exceed USD
5000 or equivalent
Where the aggregate value of foreign exchange
including currency exceeds 10,000 or equivalent
SCHOOL OF TOURISM STUDIES 6
ARTICLES ALLOWED
FREE DUTY FOR
TOURSISTS
SCHOOL OF TOURISM STUDIES 7
SCHOOL OF TOURISM STUDIES 8
Type of Tourist Articles allowed free of duty
1.Tourist of Indian origin
other than
those coming from
Pakistan by land route
1.Used personal effects and travel souvenirs,
if:
i. These goods are for personal use of
tourist
ii. These goods other than those
consumed during the stay in India,
are re exported when the tourist
leaves India for a foreign destination
2.Up to Rs 25000 worth of goods is duty
free allowances applicable to Indian
tourists
2.Tourists of Nepalese
origin coming from Nepal
or of Bhutanese origin from
Bhutan
No free allowance
SCHOOL OF TOURISM STUDIES 9
Type of Tourist Articles allowed free of duty
3.Toursits of foreign origin
other than those of
Nepalese origin from
Nepal or of Bhutanese
origin from Bhutan or
Pakistani origin from
Pakistan
1.Used personal effects and travel
souvenirs, if:
i. These goods are for personal use
of tourist
ii. These goods other than those
consumed during the stay in India,
are re exported when the tourist
leaves India for a foreign
destination
2.Articles up to value of Rs 8000 for
making gifts
SCHOOL OF TOURISM STUDIES 10
Type of Tourist Articles allowed free of duty
4.Tourist of Pakistani
origin or foreign
tourists coming from
Pakistan or tourists of
Indian origin coming
from Pakistan by land
route
1.Used personal effects and travel souvenirs,
if:
i. These goods are for personal use of
tourist
ii. These goods other than those
consumed during the stay in India,
are re exported when the tourist
leaves India for a foreign destination
2.Articles up to a value of Rs 6000 for
making gifts
Things allowed for the tourists to be
carried out in personal baggage
• Personal jewellery
• One camera
• One video camera
• One pairs of binoculars
• One portable colour
television
• One music system
• One perambulator
• One portable typewriter
• One electronic diary
• One transistor radio
• Sports equipments
• One cell phone
SCHOOL OF TOURISM STUDIES 11
•One tent
•One computer
SCHOOL OF TOURISM STUDIES 12
SCHOOL OF TOURISM STUDIES 13
Any passengers of Indian origin holding a valid passport, can
import gold
The weight of gold should not exceed 10Kg per passengers
Ornaments studded with stones and pearls are not allowed to
import
 Any passengers of Indian origin holding a valid
passport, can import gold
 The weight of silver should not exceed the quantity of
100Kg per passenger
SCHOOL OF TOURISM STUDIES 14
Fifty cigars,200 cigarettes, or 250 grams of tobacco
Alcoholic liquor or wine up to two litres each
SCHOOL OF TOURISM STUDIES 15
Import of firearms is strictly prohibited
Import of cartridges in excess of fifty is also
prohibited
SCHOOL OF TOURISM STUDIES 16
 Domestic animals such as dogs cats birds etc are
permitted to be imported
 Import of pets, dogs and cats is allowed only up to two
numbers per passenger
 Passenger should produce required health certificate of
animal
SCHOOL OF TOURISM STUDIES 17
 Any person can bring into India from a place outside
India foreign exchange without limit
 However declaration of foreign exchange currency is
required to be made in the prescribed currency
declaration form when the value of foreign currency
exceeds 5000 USD
SCHOOL OF TOURISM STUDIES 18
 Import of Indian currency is prohibited
 In the case of passengers normally resident in India after
a visit abroad, import of Indian currency up to Rs 5000 is
allowed
SCHOOL OF TOURISM STUDIES 19
All the passengers leaving India by air are subjected to
clearance by customs. Tourists should obey the following
rules while travelling
Export of wild animals, articles made from wild flora fauna
is prohibited
Trafficking of narcotic drugs and psychotropic substances is
prohibited
Export of Indian currency is prohibited
Tourists while leaving India are allowed to take with them
foreign currency not exceeding an amount brought in by
them at the time of their arrival in India
SCHOOL OF TOURISM STUDIES 20
SCHOOL OF TOURISM STUDIES 21

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The customs act,1962

  • 1. 1SCHOOL OF TOURISM STUDIES Presented by, Amaldas KH
  • 2.  Customs regulations are the rules and regulations of the transport of goods from one country to another  The import and export of certain articles are prohibited and the rules are differ in each country  A duty has to be paid if the traveller exceeds the limit if permitted items SCHOOL OF TOURISM STUDIES 2
  • 3. o To prevent illegal import and export of goods o 17 chapters o 161 sections o It extends to the whole of India. SCHOOL OF TOURISM STUDIES 3
  • 4. For the purpose of customs clearance of incoming passengers a two channel system is adopted by the customs officials. They are: 4SCHOOL OF TOURISM STUDIES • For the passengers not having any dutiable goods Green Channel • For the passengers having dutiable goods Red Channel
  • 5. The passengers have to file correct declaration of their baggage The passengers at green channel have to deposit the customs portion of disembarkation card before leaving the terminal If the passengers walk through the green channel with dutiable/prohibited goods they are liable to penalty Trafficking of narcotics and psychotropic substances is a serious offense and is punishable with imprisonment SCHOOL OF TOURISM STUDIES 5
  • 6. Foreign exchange/currency also has to be declared before the customs officers in the following two cases. Where the value of foreign currency notes exceed USD 5000 or equivalent Where the aggregate value of foreign exchange including currency exceeds 10,000 or equivalent SCHOOL OF TOURISM STUDIES 6
  • 7. ARTICLES ALLOWED FREE DUTY FOR TOURSISTS SCHOOL OF TOURISM STUDIES 7
  • 8. SCHOOL OF TOURISM STUDIES 8 Type of Tourist Articles allowed free of duty 1.Tourist of Indian origin other than those coming from Pakistan by land route 1.Used personal effects and travel souvenirs, if: i. These goods are for personal use of tourist ii. These goods other than those consumed during the stay in India, are re exported when the tourist leaves India for a foreign destination 2.Up to Rs 25000 worth of goods is duty free allowances applicable to Indian tourists 2.Tourists of Nepalese origin coming from Nepal or of Bhutanese origin from Bhutan No free allowance
  • 9. SCHOOL OF TOURISM STUDIES 9 Type of Tourist Articles allowed free of duty 3.Toursits of foreign origin other than those of Nepalese origin from Nepal or of Bhutanese origin from Bhutan or Pakistani origin from Pakistan 1.Used personal effects and travel souvenirs, if: i. These goods are for personal use of tourist ii. These goods other than those consumed during the stay in India, are re exported when the tourist leaves India for a foreign destination 2.Articles up to value of Rs 8000 for making gifts
  • 10. SCHOOL OF TOURISM STUDIES 10 Type of Tourist Articles allowed free of duty 4.Tourist of Pakistani origin or foreign tourists coming from Pakistan or tourists of Indian origin coming from Pakistan by land route 1.Used personal effects and travel souvenirs, if: i. These goods are for personal use of tourist ii. These goods other than those consumed during the stay in India, are re exported when the tourist leaves India for a foreign destination 2.Articles up to a value of Rs 6000 for making gifts
  • 11. Things allowed for the tourists to be carried out in personal baggage • Personal jewellery • One camera • One video camera • One pairs of binoculars • One portable colour television • One music system • One perambulator • One portable typewriter • One electronic diary • One transistor radio • Sports equipments • One cell phone SCHOOL OF TOURISM STUDIES 11 •One tent •One computer
  • 12. SCHOOL OF TOURISM STUDIES 12
  • 13. SCHOOL OF TOURISM STUDIES 13 Any passengers of Indian origin holding a valid passport, can import gold The weight of gold should not exceed 10Kg per passengers Ornaments studded with stones and pearls are not allowed to import
  • 14.  Any passengers of Indian origin holding a valid passport, can import gold  The weight of silver should not exceed the quantity of 100Kg per passenger SCHOOL OF TOURISM STUDIES 14
  • 15. Fifty cigars,200 cigarettes, or 250 grams of tobacco Alcoholic liquor or wine up to two litres each SCHOOL OF TOURISM STUDIES 15
  • 16. Import of firearms is strictly prohibited Import of cartridges in excess of fifty is also prohibited SCHOOL OF TOURISM STUDIES 16
  • 17.  Domestic animals such as dogs cats birds etc are permitted to be imported  Import of pets, dogs and cats is allowed only up to two numbers per passenger  Passenger should produce required health certificate of animal SCHOOL OF TOURISM STUDIES 17
  • 18.  Any person can bring into India from a place outside India foreign exchange without limit  However declaration of foreign exchange currency is required to be made in the prescribed currency declaration form when the value of foreign currency exceeds 5000 USD SCHOOL OF TOURISM STUDIES 18
  • 19.  Import of Indian currency is prohibited  In the case of passengers normally resident in India after a visit abroad, import of Indian currency up to Rs 5000 is allowed SCHOOL OF TOURISM STUDIES 19
  • 20. All the passengers leaving India by air are subjected to clearance by customs. Tourists should obey the following rules while travelling Export of wild animals, articles made from wild flora fauna is prohibited Trafficking of narcotic drugs and psychotropic substances is prohibited Export of Indian currency is prohibited Tourists while leaving India are allowed to take with them foreign currency not exceeding an amount brought in by them at the time of their arrival in India SCHOOL OF TOURISM STUDIES 20
  • 21. SCHOOL OF TOURISM STUDIES 21