Introduction Definition of baggage General prohibition Statutory provision Baggage Rules Article mentioned in annex Baggage rules Types of Passenger General free allowence Provisional return to India Jewelry Tourist Transfer of residence Problems on baggage Problem Solution Remark

1. Baggage

5. What is Unaccompanied Baggage
a. It is the baggage which is not carried by the passenger at
the time of her/his travel but sent before or after arrival
b. Time limit if the baggage is received before arrival: up to
2 months before arrival, or within such period (not
exceeding 1 year) as allowed by Asst/Dy Commissioner of
Customs (due to unavoidable circumstances)
c. Time limit if the baggage is received after arrival: 1 month
of her/his arrival or such other period as may be allowed
by Asst/Dy Commissioner of Customs

10. Articles mentioned in Annex II (to which exemption under rule 5
is not applicable) are:
a. Color/monochrome television, Digital video disc player, Video
home theater system, Music system
b. Dish washer, Air conditioner, Domestic refrigerators of
capacity above 300 ltr or its equivalent, Deep freezer,
Microwave Oven
c. Video camera or the combination of any such video camera
with one or more of the following: Television receiver, Sound
recording/reproducing apparatus, Video reproducing
apparatus
d. Word processing machine, Fax machine, Portable
photocopying machine
e. Vessel, Aircraft
f. Cinematographic films of 35mm & above
g. Gold/silver, in any form, other than ornaments

11. Articles mentioned in Annex III (to which exemption
under rule 5 is not applicable) are:
a. Video cassette recorder/player, Video television
receiver or video cassette disk player
b. Washing machine
c. Electrical or LPG cooking range
d. Personal computer (desktop), laptop computer
(notebook)
e. Domestic refrigerators of capacity up to 300 ltr or its
equivalent

12. The articles mentioned in Annex I (to which exemption
under rule 3 & 4 is not applicable) are:
a. Fire arms, cartridges of fire arms exceeding 50
b. Cigarettes exceeding 100 or cigars exceeding 25 or
tobacco exceeding 125 gm
c. Alcoholic liquor or wines in excess of 2 ltr
d. Gold/Silver, in any form, other than ornaments e.
Flat Panel (LCD/LED/Plasma) Television

13. Annexure IV Land routes mentioned in Annex IV (for
the purpose of rule 3 & 4) is:
a. Amritsar: Amritsar Railway Station, Attari Road,
Attari Railway Station, Kharla
b. Baroda: Assara Naka, Khavda Naka, Lakhpat, Santha
Naka, Suigam Naka
c. Delhi: Delhi Railway Station
d. Ferozpur District: Hussainiwala
e. Jodhpur: Barmer Railway Station, Munabao Railway
Station
f. Baramullah District: Adoosa g. Poonch District:
Chakan-da-bagh

14. BAGGAGE RULES
Rules Description
Rule-3
An Indian resident or foreigner residing in India, returning from any country
other than Nepal, Bhutan, Myanmar and china
Rule-4 An indian resident or foreigner residing in india,returning from
Nepal,Bhutan,Myanmar and china,other than land route
Rule-5 Professional returning to india
Rule-6 Jewellery
Rule-7 Tourist
Rule-8 Transfer of residence
Rule-9 Unaccompanied baggage
Rule-10 Members of crew

15. Type of passenger General free allowance
Passengers (i.e. Indian resident or a
foreigner residing in india or a tourist of
indian origin (but not infant) arriving from
countries other than nepal, bhutan or
myanmar.
GFA will be allowed without payment of
duty for bona fide baggage(i.e.used
personal effects) up to rs.50000 per
persons.
Indian resident coming from nepal, bhutan
or myanmar, if the passenger comes by air
craft.
Note : If the passenger comes by road, their
is no free allowence.
GFA will be allowed without payment of
duty for bona fide baggage(i.e.used
personal effect)up to rs. 15000per persons.
Rule -3 An Indian resident or foreigner residing in India,
returning from any country other than Nepal, Bhutan,
Myanmar and China

16. Passanger Professionl equipment Used house hold
articals
Passenger returning
a stay of at least 3
months
rs 20000 rs 12000
Passanger returning
a stay of @ least 6
months
rs 40000 rs12000
Passanger returning
ofter a stay of
mainimum 365 days
the preceding 2 years
on termination his
work and not availed
this concession in
the preceding 3
years.
Used household articals
and personal effect (
which are not
mentioned in annexure
1 2 and 3)up to an
aggregate value of rs
75000

17. Duty Free jewellery : coming to india by an indian passanger
after stay abroad more once year shall be allowed to
clearance free of duty as under
Type of
passenger
Up to
weight
Up to
amount
Gentleman 20grams Rs.50000
Lady 40grams Rs.100000

18. Case Duty free allowance
Tourist of indian origin coming
to india other than tourists of
indian origin coming by land
routes.
Used personal effects and travels if:-
a. These goods are for personal use of the
tourists
b. These goods other than those consumed
during the stay in India are re - exported when
the tourist leaves india for a foreign
destination.
Tourists of foreign origin other
than those of pakistani origin
coming from pakistan coming to
indian by air
Articles as allowed to be cleared under rule 3
or 4
1. Used personal effects
2. Articles other than those mentioned in
annexure 1 up to a value of rs.8000 for
personal use of the tourist or as gifts.

20. Duration of stay abroad GFA for personal
household items up to
Conditions
From 3 months up to 6
months
Rs. 60000 Indian passenger.
From 6 months upto 1 year Rs. 100000 Indian passenger.
Minimum stay of 1 year
during the preceeding 2
years
Rs.200000 The indian passenger not
have availled this
concession in preceding 3
years.
Minimum stay of 2years or
more
Rs.500000 Minimun stay of 2years
abroad immediately
preceding the date of his
arived on transfer of
residence.

21. Problem - 1
Mr. Uday a person Indian origin, aged about 40years came to
india on tour along with his baby aged 2 years, he carried with his
following goods.
Sl.no. Particulars Amount
1 Personal effects like clothes of mr. Uday 25,000
2 Used personal effects of infant valued at 40,000
3 Laptop 60,000
4 Travel souvenirs valued at 20,000
5 One liter wine worth 4000
6 Mobile phone worth 18,000
7 Digital camera 50,000
8 Cigars 20 worth 2500
Calculate total value of dutiable goods and total duty payable on baggage

22. Determination of rate of duty & tariff valuation
when dutiable goods are carried
a) Rate of duty & tariff valuation, if any, applicable to
baggage shall be the rate & valuation in force on the
date on which declaration is made u/s 77
b) Rate of duty on baggage is 35% + 2% EC + 1% SHEC =
36.05%
c) No additional customs duty u/s 3(1) or special CVD
u/s 3(5)

23. Solution : calculation of total value of dutiable
goods and total duty payable on baggage
Particulars Amount
Personal effects like clothes of Mr. Uday Exempted
Used personal effects of infant valued at Exempted
Laptop Exempted
Travel souvenirs valued at Exempted
One liter wine worth 4000
Mobile phone worth 18,000
Digital camera 50,000
Cigars 29 worth 2500
Total dutiable goods imported as baggage 74,500
Less : General fee allowance under rule-3 45,000
Balance dutiable goods 29,500
Total custom duty payable on baggage
(29.500*38.05/100)
11,225

24. 5.Up to 2 liters accommodate in GFA
6.Dutiable
7.Dutiable
8.Up to 25 accommodated in GFA

25. From the following information calculate duty liability in respect
of Jewelry in each independent cases. If the passenger residing
abroad for over one year before return to India on 15/5/18
Name of passenger Weight of jewellery Value of jewellery
Mr.Raman 18grms 55,000
Mr. Kavan 25grms 44,000
Mr.shravan 25grms 75,000
Mrs. Revathi 35grms 1,20,000
Mrs. Prakruthi 45grms 90,000
Mrs. Pragathi 50grms 1,20,000

26. Calculation of duty payable on jewellery on each independent
case
Name of
passenger
Weight of
passenger
Value of
jewellery
GFA Duitable
value
Duty
liability
Mr. Raman 18grms 55,000 50,000 5000 1802
Mr. Kavan 25grms 44,000 35,200 8800 3348
Mr.shravan 25grms 75,000 50,000 25.000 9512
Mrs. Revathi 35grms 1,20,000 1,00,000 20,000 7610
Mrs.prakruthi 45grms 90,000 80,000 10,000 3805
Mrs.pragathi 50grms 1,20,000 1,00,000 20,000 7610

27. 1. Upto rs. 50,000 GFA is available for men passenger
2. GFA rs. 44,000*25/25grms
3. Upto rs. 50,000 GFA is available for men passenger
4.up to rs. 1,00,000 GFA is available for lady passenger
5. Rs. 90,000*40/45grms
6. Up to rs. 1,00,000 GFA is available for lady passenger

28.  Upto Rs. 1,00,000 GFA is available for lady passenger
 Rs. 2,50,000-1,00,000
Dutiable= 1,50,000
 Rs. 1,50,000x38.05/100
Duty liability =57,075
Rs. 1,00,000 value Jewellery can be cleared free of duty

30.  Personal effect upto Rs. 50,000 GFA allowed
Name of
passenger
Value of
jewellery
GFA Duitable
value
Duty
liability
Mr. Ajay 48,000 48,000
Mr. Ajay’s Wife 20,000 20,000

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