Clearance of personal & household shipments in India

 
1. Green Channel
2. Red Channel
 
Green Channel: for Passengers not having dutiable goods
Red Channel: for Passengers having dutiable goods.
 
Passengers walking through the green channel with dutiable /prohibited Goods are liable to prosecution/penalty and confiscation of goods.
 
DUTY FREE ALLOWANCES & ENTITLEMENT FOR INDIAN RESIDENT & FOREIGNERS RESIDING IN INDIA.
 
Free allowance is NOT applicable to the following goods.
 
Annexure-I
1. Fire arms
2. Cartridges of fire arms.
3. Cigarettes exceeding 200 nos/cigars exceeding 50 nos/tobacco exceeding 250 Gms.
4. Alcoholic liquor or wines in excess of 2 litres.
5. Gold /silver in any form, other than ornaments.
 
Annexure-III
Free allowance applicable on TR concessional passengers. (Only one items of the below description is allowed free of allowance)
1. VCR/VCP/VTR/VCDP.
2. Washing Machine
3. Electrical or LPG Cooking Range
4. Personal Computer with complete assessories (Desktop)/Lap Top Computer
5. Domestic Refrigerator up to 300 Litres capacity or equivalent.

 
Annexure-II
 
Dutiable goods under Baggage rules
1. Color Television/Monochrome Television
2. DVD
3. Video Home Theatre Systems
4. Dish Washer
6. Music System
7. Air conditioner
8. Domestic Refrigerator of capacity above 300 litres or equivalent.
9. Deep Freezer
10. Microwave oven
11. Video Camera/ Television Receiver/ Sound Recording or reproducing reproducing apparatus.
12. Word Processing machine
13. Fax machine
14. Portable Photocopying machine
15. Vessel
16. Aircraft
17. Cinematographic films of 35 mm and above
18. Gold/Silver or any other form of ornaments.
19. Cigarettes
20.Whisky
21. Wines and Beer.
22. Scanner & Printer
 
DUTY FREE ALLOWANCES & ENTITLEMENTS FOR PERSON TRANSFERRING RESIDENCE.
A person who is transferring his/her residence to India shall be allowed clearance free of duty, In addition to allowance applicable to Indian residents or foreigners residing in India or to Passengers returning from Nepal, Bhutan, Myanmar or China, other than by land route articles in Bonafide baggage to the extent and subject to conditions as mentioned below.

 

Articles allowed Free of Duty	Conditions	Relaxation that may be considered
(a) Used personal and household articles other than those listed at Annex-I or Annex-II, but including (the article listed at Annexure-I I I a n d ) jewellery up to Rs.10 K for male passengers & R s . 2 0 K f o r F e m a l e passengers.	(1). Minimum stay of 2 y e a r s a b r o a d , immediately preceding the date of his/her arrival on Transfer of Residence. (2). Total stay in India on short visits during the 2 preceding years should not exceed 6 months. (3). Passenger has not availed this concession in the preceding 3 years.	(a). For condition (1), shortfall of up to 2 months in stay abroad can be c o n d o n e d b y Dy/ Asst.Commissioner if the early return is on account of . (1). Terminal leave or vacation being availed of by the passenger, or (2). Any other special unavoidable circumstances. ( b ) . F o r c o n d i t i o n ( 2 ) . Commissioner of Customs may condone short visit in excess of 6 months in deserving cases. ©. For condition (3). No relaxation.
(b). Jewellery taken out earlier by the passenger or by a member of his family from India.	S a t i s f a c t i o n o f t h e Dy/Asst.commissioner of customs regarding the jewellery having been taken out earlier from India.	N/A.

 
Rate of Duty Applicable on Transfer of Residence.
Concessional rate of duty is applicable to the following categories of Persons transferring their residence to India.
(A). (I). Any person holding a valid passport under the passport act 1967 and returning to India after having stayed abroad for atleast 365 days during the two years immediately preceding the date of arrival in India. (Rule: 8) and produce the termination certificate from the Employer.
(II). such person affirms by a declaration that the goods have been in his possession abroad or,The goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International Airports.
(III). the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time Limits specified in the Baggage Rules, 1998, and
(IV). in respect of such goods nor more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by her/ him under Rule-5 of the Baggage Rules, 1998 shall not exceed Rs.75, 000/-
(B). Any person on bonafide transfer of residence to India
(I). Such person has been residing abroad for a minimum period of 2 years immediately preceding the transfer of residence and has not availed this concession in the preceding 3 years;
(II). Such persons affirm by a declaration that the goods have been in his/ her possession abroad or, such person purchases the goods at the time of his/ her arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International Airport;
(III). The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998, and
(IV). Not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit shall affirm by a declaration that no other member of the family had availed of or would avail such benefit in respect of that item;
(V). The total aggregate value of such goods shall not exceed Rs.5, 00,000/-.
Such persons/passengers shall be allowed.
(I). Clearance of items in Annexure-II, whether old or new, at a concessional rate of duty of 15% advalorem+2% educational Cess (Total @ 15.3% on Customs assessable value) The above said duty is applicable for one item listed in the Annexure-II. If more than one items of each description will attract Standard Rate of Duty.
(II). Clearance of items listed in Annexure-III- Free of duty
The above said Free of duty is applicable for one item listed in the Annexure-III. If more than one items of each description will attract Duty.
 
STANDARD RATE OF DUTY (NON-TRANSFER OF RESIDENCE).
Customs Assessable value on all items @ 35% + Educational Cess duty @2 % (Total35.7%)
Excluding: Used Books, Used Clothes (Foreign National /Foreign Passport Holders.
Customs Assessable value on all items @ 35% + Educational Cess duty @2 % (Total 35.7%)
Excluding: Used Books, Used Clothes, Kitchenwares (Indian National /Indian Passport Holders and He/She should stay minimum 3 months abroad)
BASIC NECESSARY DOCUMENTS REQUIRED FOR UB CLEARANCE
Please note, the Local customs requirements at the different Port of Entry may vary slightly in terms of documentation required for Customs/Port clearance purpose.
1. Original/Express/Seaway Bill of Lading
2. Transferee’s Original Passport(s)
3. Packing Inventory in English
4. Complete Destination Information
5. UB-Passenger Declaration – 2 Nos (provided by us)
6. Transfer of Residence Form-2 Nos (provided by us)
7. Authorization letter-2 Nos (Provided by us)
8. Value Declaration Form (provided by us)
9. Indemnity Bond – Power of attorney (Provided by us)
10. Container movement Bond for FCL/FCL shipments.(provided by us)
11. Motorcycle- NOC at Origin, Registration Certificate, Invoice/Purchase Bill.
 
To facilitate the customs clearance, we recommend all appliances should be clearly inventorized with make, model No, Serial No, and quantity.
 
A lift-van loading chart could help in facilitating quick identification and subsequently quick customs clearance.
 
Food stuff
Foreign nationals can import foodstuff in their main household goods shipment duty free up to the limit of Rs.50, 000/-.
Foreign national who are resident in India can import foodstuff worth Rs, 100,000/-.
 
IMPORT OF PROFESSIONAL EQUIPMENT AS BAGGAGE
1. Indian passenger returning after a stay abroad of atleast 3 months, he/she can bring the following items up to a value of Rs.20, 000.
2. Indian passenger returning after a stay abroad of atleast 6 months, he/she can bring the following Items up to a value of Rs.40, 000.
(Portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession in which the returning passenger was engaged. This expression includes items used by Carpenters, plumbers, welding, masons and the like);
The above concession is not available for items of common use such as Cameras, Cassette Recorders, and Dictaphone, Typewriters, Personal Computers and similar items.
 
IMPORT OF ALCOHOLIC DRINKS /CIGARETTS AS BAGGAGE
Following Quantities of Alcoholic drinks and Tobacco products may be included for Import within the duty free allowance admissible to various categories of Incoming passengers.
1. Alcoholic liquors/Wines up to 2 Litres
2. Cigarettes= 200 nos or 50 Cigars or 250 gms of Tobacco.
 
Rate of duty of the above items other than free allowance on customs
assessable value.
1. Cigarettes = 153%
2. Whisky = 218%
3. Wines/Beer= 206%
 
IMPORT OF GOLD/SILVER AS BAGGAGE
(A). GOLD.
Any passenger of Indian Origin or a passenger holding a valid passport, issued under the Passport act 1967, who is coming to India after a period of not less than 6 months of stay abroad; and shot visits, if any, made by the passenger during the aforesaid period of 6 months shall be ignored if the total duration of stay on such visits does not exceed 30 days.
 
Other conditions:
1. Duty shall be paid in Convertible currency.
2. Weight of the gold (including ornaments) should not exceed 10 kgs per passenger.
3. The passenger should not have brought gold or other ornaments during any of his/ her visits (short visits) in the last 6 months. (I.e. he/ she has not availed of the exemption under this scheme, at the time of short visits.
4. Ornaments studded with stones and pearls were not allowed to be imported.
5. The passenger can either bring the gold himself/herself at the time of arrival or
import the same within 15 days of his arrival in India as unaccompanied baggage.
6. The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metals and Minerals Trading Corporation subject to conditions (1) and (II) of the above. He/ She is required to file a declaration in the prescribed form before the Customs officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded Warehouse and pay the duty before clearance.
 
RATE OF DUTY.

1	Gold bars, other tola bars, bearing manufacturer with serial number/weight expressed in metric units and gold coins	R s . 1 0 0 / p e r 1 0 g m s + 2 % educational Cess duty: Total rate of duty Rs.102/- per 10 gms.
2	Gold in any form other than Serial No.1 above including tola bars and ornaments, but excluding ornaments studded with stones or pearls.	Rs.250/-per 10 gms + 2% on edu. cess duty. Total rate of duty Rs.255/- per 10 gms.

 
(B). SILVER.
1. Any passenger of Indian origin (Even if a foreign national)
2. Any passenger holding a valid passport(s).
Conditions:
1. The weight of silver (Including ornaments) should not exceed the quantity of 100 kgs per passenger.
2. Such passenger is coming to India after a period of not less than 6 months of stay abroad. However, short visits during these 6 months shall be ignored if the total duration of such a short visit does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.
3. The rate of duty is @rs.500/-per Kg + 2% on Education Cess (Total Rs.510/-per Kg) is paid by the passenger in convertible currency.
4. An ornament studded with stones and pearls is not be allowed to be imported under the scheme.
5. The passenger can either bring the silver herself/himself at the time of arrival or import the same within 15 days of his/her arrival in India.
6. The passenger can also obtain the permitted quantity of Silver from Customs bonded warehouse of State Bank of India and Metals and Minerals Trading Corporation subject to conditions (1) and (II) of the above. He/ She is required to file a declaration in the prescribed form before the Customs officer at the time of arrival in India stating his intention to obtain the Silver from the Customs bonded Warehouse and pay the duty before clearance.
 
IMPORT OF FOREIGN CURRENCY
Any Person can bring into India from a place outside India foreign exchange without any limit. However, declaration of foreign exchange/currency is required tobe made in the prescribed Currency Declaration Form in the following cases.
(1). Where the value of foreign currency notes exceeds US$ 5000/- or equivalent.
(2). Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveler cheques etc.) exceeds US$.10, 000/- or its equivalent.
 
IMPORT OF INDIAN CURRENCY
Import of Indian Currency is prohibited. However, In the case of passengers
normally resident in India who are returning from a visit abroad, import of Indian
currency up to Rs.5000/-is allowed.
 
IMPORT OF PET ANIMALS
Domestic pets like dogs, cats, birds etc. are permitted to be imported. Import of pets (dog and cat only) up to two numbers per passenger is allowed at one time subject to production of required Health certificate from country of origin and examination of the said pets by the concerned quarantine officer.
Imports of pets over and above this quantity shall be allowed only against an Import sanitary permit issued by the Department of Animal Husbandry and dairying or against an import license issued by DGFT.
 
IMPORT OF BAGGAGE OF DECEASED PERSON
Used, bonafide personal and household effects belonging to a deceased person are allowed to be imported free of duty subject to the condition that a Certificate from the concerned Indian Mission (Embassy/High commission) is produced at the time of clearance regarding the ownership of the goods by the deceased person.
 
IMPORT OF PASSANGER CAR
Please note, Left Hand driving Cars not allowed by the customs for clearance and delivery in India.
The Value of the Car is determined in the following manner.
1. Manufacturer’s Invoice value is accepted wherever such Invoice is available.
2. When no such Invoice is available, Value is determined on the basis of the World car catalogues available with the department or on the basis of manufacturer’s price list, wherever available. Normal Trade Discounts are allowed tobe deducted wherever the value is taken on the basis of World Car Catalogues.
The following rates of duty are applicable for Import of Motor cars and other motor vehicles principally designed for the transport of persons including station wagons and racing cars.
Since the Motor vehicles a re excluded from the definition of Baggage, duties are tobe collected at the Tariff rate taking into consideration Exemption Notifications if any; the present rates are as under.
Total Rate of duty for new Imported Car: 161% on Customs assessable value.
Value of these vehicles for the purpose of levy of customs duty is CIF (Cost, Insurance & Freight).
Cost In the case of new vehicle is the transaction value between seller and buyer.
Cost of Old and used vehicle, cost arrived by taking value of the new vehicle in its year of manufacturers and then allowing depreciation at the following rates.

1	For every quarter during 1st year	4%
2	For every quarter during 2nd year	3%
3	For every quarter during 3rd year	2.5%
4	For every quarter during 4th year and thereafter	2% Subject to a maximum depreciation of 70%

 
IMPORT POLICY
Passenger cars/Jeeps/Multi utility vehicles etc., which are in the restricted category, may be imported without a license on payment of full customs duty by the following categories of Importers:
1. Individuals coming to India for permanent settlement after two year’s continuous stay abroad.
2. Resident Indians presented with a car as an award in any International event/ match/ competition.
3. Legal heirs/successors of deceased relatives residing abroad.
4. Physically handicapped persons.
5. Companies Incorporated in India having foreign equity participation.
6. Branches/offices of foreign firms.
7. Charitable/missionary institutions registered with the Ministry of Welfare and the Ministry of Home Affairs, Government of India.
8. Honorary Consulate of Foreign Countries on the recommendations of the Ministry of External Affairs, Government of India.
9. Journalists/Correspondents of Foreign news agencies having accredition certificate with the Press Information Bureau, Ministry of Information and Broadcasting, Government of India.
All the above categories shall be entitled to import only one vehicle except categories Sl.No: 5 & 6, which shall be entitled to import maximum of three vehicles. Persons in category Sl. /No: (4) shall be entitled to import only specially designed vehicles suitable for use by handicapped. All such import shall carry a “No SALE” condition of two years which shall be endorsed by the customs Authorities on the passport/registration documents at the time of import and by the Regional Transport Authorities when such vehicles are presented for registration in India. All such imports, except by the physically handicapped persons, shall not involve any foreign exchange remittance from India directly or indirectly. The DGFT may, however, permit relaxation of these conditions or imports by any other category not listed in this Public Notice in special circumstances.
 
IMPORT OF MOTORCYCLE
Import of Motorcycles allowed along with Personal Baggage shipment. Streamer agents have to file the two separate line numbers for Household shipment and Motor cycle. Customs allowed personal and Household shipment cleared under baggage rules applicable and Motorcycle tobe cleared under B/E. (Bill of Entry). Transferee/ CHA have to get dummy IEC
code number duly approve by the Customs authorities and file the B/E with customs. Normally 1-2 weeks required after destuffing of the shipment from the container.
 
MOTOR CYCLE DUTY STRUCTURE

Assessable Value	100.00
Basic on Assessable Value	100.000000
CVD 16 on (AV+Basic)	32.000000
Cess 3% on 16%	0.960000
Agg Cess 3% on 100+16+3%	3.988800
SAD 4% on 100+16+3+3%)	9.477952
Total Duty Percentage	146.426752

 
OUTGOING PASSANGERS
All the passengers leaving India by Air are subject to clearance by Customs Authorities. Only bonafide baggage is allowed to be cleared by passengers. There is a procedure prescribed whereby the passengers leaving India can take the Export Certificate for the various high value items as well as jewellery from the Customs Authorities. Such an Export Certificate comes handy while bringing back the things to India so that no duty is charged on such goods exported by the passenger.
 
PROHIBITED(BANNED) AND RESTRICTED GOODS (SUBJECT TO CERTAIN
CONDITIONS)
1. Prohibited/Banned Goods.
a. Narcotic Drugs
b. Pronographic materials
c. Counterfeit and Pirated goods
d. Goods infringing any of the legally enforceable intellectual property rights
e. Antiquities.
2. Restricted Goods
a. Firearms and ammunition
b. Live birds and animals including pets
c. Plants and their produce (fruits & seeds)
d. Endangered Species of Plants and Animals, whether live or dead.
e. Any goods for commercial purpose (for profit, gain or commercial usage)
f. Radio Transmitters not approved for normal usage.
g. Gold and Silver, other than ornaments (For Import Only)
h. Indian and foreign currency in excess of prescribed limits.
 
GENERAL IMPORTANT CONDITIONS FOR PASSENGERS
1. Trafficking in Narcotic Drugs like Heroin, Charas, and Cocaine or in Psychotropic substances is a serious offence and is punishable with Imprisonment.
2. Export of Most species of Wild life and articles made from flora and fauna such as Ivory, Musk, Reptile skins, Furs, shahtoosh etc. is prohibited. (Any clarifications, Passengers should contact “The Regional Deputy Director” (Wildlife Preservation), Government of India or “The Chief Wildlife Wardens of State Governments posted at Calcutta, Delhi, Mumbai and Chennai.
3. Export or Import in prohibited and restricted goods commonly leads to arrest.
 
PENAL PROVISIONS
1. Attempt to walk through the Green Channel with Prohibited, restricted and
dutiable goods.
2. Misdeclare their goods at the Red Channel.
3. Attempt to Export Prohibited and Restricted Goods.
4. Abet the commission of any of the above offence.
 
The Penal provision may lead to:
1. Absolute confiscation of goods.
2. Impositions of heavy fine in respect of the concerned goods if these are released.
3. Imposition of penalty on individual or concerned entities up to five times of the value of the goods or the duty involved. (Whichever is higher).
4. Arrest and prosecution including invocation of preventive detention in serious cases.
 
UB-EXPORTS/ OUTGOING PASSANGERS
All the passengers leaving India by Air are subject to clearance by the Customs Authorities. Only bonafide baggage is allowed to be cleared by passengers. There is a procedure prescribed whereby the passengers leaving India can take the Export Certificate for the various high value items as well as Jewellery from the customs authorities. Such an Export Certificate comes handy while bringing back the things to India so that no duty is charged on such goods exported by the passenger.
 
Documents required for customs/Port clearance at Origin:
1. Transferee’s passport copies with valid visa.
2. Air Ticket copy
3. Customs Invoice and Packing list
4. Packing Inventory in English
5. Authorization/Declaration letter from the Transferee
6. Authorization letter from the Transferee’s corporate
7. Encashment Certificate/RBI Certificate
8. Non Antique Certificate – Furnitures/ Stone or other metal Statue(s)
9. Destination Address/Information.
10. Liquor –Purchase bill and also attract duty @255% on Customs assessable value for more than 1 litre
11. Foodstuff- Purchase Bill
Foreign National who is departing from India within 3 months from the arrival, he/she have to pay the customs duty on purchase of the goods /items other than the free allowance will attract duty.