What is baggage under the Customs Act, 1962?
Read out the relevant provisions and rules regarding Baggage.
Section 77. Declaration by owner of baggage. –
The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer.
Section 78. Determination of rate of duty and tariff valuation in respect of baggage. –
The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.
Section 79. Bonafide baggage exempted from duty. –
(1) The proper officer may, subject to any rules made under sub-section (2), pass free of duty –
(a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify –
(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.
(3) Different rules may be made under sub-section (2) for different classes of persons.
Section 80. Temporary detention of baggage. –
Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India [and if for any reason, the passenger is not able to collect the article at the time of his leaving India, the article may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name].
Section 81. Regulations in respect of baggage. –
The Board may make regulations, –
(a) providing for the manner of declaring the contents of any baggage;
(b) providing for the custody, examination, assessment to duty and clearance of baggage;
(c) providing for the transit or transhipment of baggage from one customs station to another or to a place outside India.
Baggage Rules, 2016.
In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), and in supersession of the Baggage Rules, 1998, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-
- Short title and commencement. –
(1) These rules may be called the Baggage Rules, 2016.
(2) They shall come into force on the 1st day of April, 2016. - Definitions. –
(1) In these rules, unless the context otherwise requires, –
(i) “Annexure” means Annexure appended to these rules;
(ii) “family” includes all persons who are residing in the same house and form part of the same domestic establishment;
(iii) “infant” means a child not more than two years of age;
(iv) “resident” means a person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and normally residing in India;
(v) “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;
(vi) “personal effects” means things required for satisfying daily necessities but does not include jewellery.
(2) Words and expression used and not defined in these rules but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning respectively assigned to them in the said Act. - Passenger arriving from countries other than Nepal, Bhutan or Myanmar.-
An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, –
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure-I, upto the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided that a tourist of foreign origin, not being an infant, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say,
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure- I, upto the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided further that where the passenger is an infant, only used personal effects shall be allowed duty free.
Explanation.- The free allowance of a passenger under this rule shall not be allowed to pool with the free allowance of any other passenger. - Passenger arriving from Nepal, Bhutan or Myanmar.-
An Indian resident or a foreigner residing in India or a tourist, not being an infant arriving from Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say,
(a) used personal effects and travel souvenirs; and
(b) articles other than those mentioned in Annexure -I up to the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger:
Provided that where the passenger is an infant, only used personal effects shall be allowed duty free:
Provided further that where the passenger is arriving by land, only used personal effects shall be allowed duty free.
Explanation.- The free allowance of a passenger under this rule shall not be allowed to pool with the free allowance of any other passenger. - Jewellery.-
A passenger residing abroad for more than one year, on return to India, shall be allowed clearance free of duty in his bona fide baggage of jewellery upto a weight, of twenty grams with a value cap of fifty thousand rupees if brought by a gentleman passenger, or forty grams with a value cap of one lakh rupees if brought by a lady passenger. - Transfer of residence.-
(1) A person, who is engaged in a profession abroad, or is transferring his residence to India, shall, on return, be allowed clearance free of duty in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bonafide baggage to the extent mentioned in column (2) of the Appendix below, subject to the conditions, if any, mentioned in the corresponding entry in column (3) of the said Appendix.
(2) The conditions mentioned in column (3) of the said Appendix may be relaxed to the extent mentioned in column (4) of the said Appendix.
APPENDIX
| Duration of stay abroad | Articles allowed free of duty | Conditions | Relaxation |
| (1) | (2) | (3) | (4) |
| From three months upto six months | Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of sixty thousand rupees. | Indian passenger | – |
| From six months upto one year | Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III, upto an aggregate value of one lakh rupees. | Indian passenger | – |
| Minimum stay of one year during the preceding two years. | Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of two lakh rupees. | The Indian passenger should not have availed this concession in the preceding three years. | – |
| Minimum stay of two years or more. | Personal and house household articles, other than those listed at Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of five lakh rupees. | (i) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence; (ii)Total stay in India on short visit during the two preceding years should not exceed six months; and (iii) Passenger has not availed this concession in the preceding three years. | (a) For condition (i), shortfall of upto two months in stay abroad can be condoned by Deputy Commissioner of Customs or Assistant Commissioner of Customs if the early return is on account of :- 1. terminal leave or vacation being availed of by the passenger; or 2. any other special circumstances for reasons to be recorded in writing. (b) For condition (ii), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing. No relaxation. |
- Currency. –
The import and export of currency under these rules shall be governed in accordance with the provisions of the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015, and the notifications issued thereunder. - Provisions regarding unaccompanied baggage. –
(1) These rules shall apply to unaccompanied baggage except where they have been specifically excluded:
Provided that the said unaccompanied baggage had been in the possession, abroad, of the passenger and is dispatched within one month of his arrival in India or within such further period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow:
Provided further that the said unaccompanied baggage may land in India upto two months before the arrival of the passenger or within such period, not exceeding one year, as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control, such as 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. - Application of these rules to members of the crew. –
(1)These rules shall also apply to the members of the crew engaged in a foreign going conveyance for importation of their baggage at the time of final pay off on termination of their engagement.
(2) Notwithstanding anything contained in sub-rule (1), a member of crew of a vessel or an aircraft other than those referred to in sub-rule(1), shall be allowed to bring articles like chocolates, cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of one thousand and five hundred rupees.
ANNEXURE–I
(See rule 3, 4 and 6)
- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms.
- Alcoholic liquor or wines in excess of two litres.
- Gold or silver in any form other than ornaments.
- Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television.
ANNEXURE II
(See rule 6)
- Colour Television.
- Video Home Theatre System.
- Dish Washer.
- Domestic Refrigerators of capacity above 300 litres or its equivalent.
- Deep Freezer.
- 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. - Cinematographic films of 35mm and above.
- Gold or Silver, in any form, other than ornaments.
ANNEXURE III
(See rule 6)
- Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette
- Disk Player.
- Digital Video Disc player.
- Music System.
- Air-Conditioner.
- Microwave Oven.
- Word Processing Machine.
- Fax Machine.
- Portable Photocopying Machine.
- Washing Machine.
- Electrical or Liquefied Petroleum Gas Cooking Range
- Personal Computer (Desktop Computer)
- Laptop Computer (Note book Computer)
- Domestic Refrigerators of capacity up to 300 litres or its equivalent
Also Read: Excise Duty reduction on Petrol and Diesel
