There are two Channels for Customs Clearance:

• Green Channel for passengers not having any dutiable goods
• Red Channel for passengers having dutiable goods

An Indian passenger who has been residing abroad for over one year is allowed to bring jewellery, free of duty in his bonafide baggage upto an aggregate value of Rs. 50,000/- (in the case of a gentleman passenger) or Rs. 100,000/- (in the case of a lady passenger).

• Green Channel for passengers not having any dutiable goods
• Red Channel for passengers having dutiable goods

Following quantities of Alcoholic drinks and Tobacco products may be included for import within the duty free allowances admissible to various categories of incoming passengers : Alcoholic liquors or Wines upto 2 litre 100 Cigarettes or 25 Cigars or 125 gms. of Tobacco.

The rate of duty applicable on these products over and above the above mentioned free allowance is as under :Cigarettes BCD @100%+ educational cess @ 3%

• Whisky BCD @150% + ACD @ 4% + education cess NIL.
• Beer BCD @100% + ACD NIL + 3% education cess.

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 six months of stay abroad; and short visits, if any, made by the passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days.

Other Conditions

• The duty shall be paid in convertible foreign currency
• The weight of gold (including ornaments) should not exceed 1 kg. per passenger.
• The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India as unaccompanied baggage
• 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 (i) and (ii) above. He 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

Value of gold to be taken as per Tariff value fixed through notification from time to time.

• Any passenger of Indian origin (even if a foreign national).
• Any passenger holding a valid passport issued under the Passport Act, 1967. Conditions
• The weight of silver (including ornaments) should not exceed the quantity of 100 kgs. per passenger.
• Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.
• The duty at the rate of 10% Advalorem + 3% Education Cess is paid by the passenger in convertible foreign currency. Tariff value of silver is taken as per the notifications issued from time to time.
• The passenger can either bring the silver himself at the time of arrival or import the same within fifteen days of his arrival in India.
• The passenger can also obtain the permitted quantity of silver From Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He 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.

Any person can bring into India from a place outside India foreign exchange without any limit. However, declaration of foreign exchange/currency is required to be made in the prescribed Currency Declaration Form in the following cases:

• Where the value of foreign currency notes exceeds US$ 5000/- or equivalent.
• 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 is prohibited. However, in the case of passengers normally resident in India who are returning from a visit abroad, import of Indian Currency upto Rs. 25,000 is allowed.

An NRI coming into India from abroad can bring with him foreign exchange without any limit provided if foreign currency notes, travellers cheques, etc. exceed US$ 10,000/ - or its equivalent and/or the value of foreign currency exceeds US$ 5,000/- or its equivalent, it should be declared to the Customs Authorities at the Airport in the Currency Declaration Form (CDF), on arrival in India.

• Import of firearms is prohibited.
• Import of Cartridges in excess of 50 is also prohibited.

Domestic pets like dogs, cats, birds etc. are permitted to be imported. Import of pets (dog and cat only) upto two numbers per passenger are allowed at one time subject to production of required health certificate from country of origin and examination of the said pets by the animal quarantine officer without an import licence issued by DGFT.

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 Comniission) is produced at the time of clearance regarding the ownership of the goods by the deceased person.

The passengers can also send their baggage through cargo which is treated as unaccompanied baggage. However, no free allowance is admissible in case of unaccompanied baggage which is chargeable to Customs duty @ 35% advalorem + 3% Education Cess and only used personal effects can be imported free of duty.

Provisions of Baggage Rules are also extended to unaccompanied baggage except where they have been specifically excluded. The unaccompanied baggage should be in the possession abroad of the passenger and shall be dispatched within one month of his arrival in India or within such further period as the Deputy / Assistant Commissioner of Customs may allow.

The 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 / 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 on any other reasons, which necessitated a change in the travel schedule of the passenger.

A passenger may request the Customs to detain his baggage either for re-export at the time of his departure from India or for clearance subsequently on payment of duty.

The detained baggage would be examined and full details will be inventorised.

Such baggage are kept in the custody of the Customs.

In case the baggage has been lost or mishandled by the Airlines, a simplified procedure is in place for clearance of such baggage which allows the passenger to have delivery of his baggage at his door step by the Airlines.

There is no need to handover the passport or the keys of the baggage to the airlines. The passenger has to first file a property irregularity report (PIR) with the airlines for the missing baggages. At the same time, he has to file a declaration indicating contents in the missing baggages. The passenger is required to obtain a certificate to that effect from the airlines and get it countersigned by Customs indicating specifically the unutilized portion of the free allowance. This would enable the passenger to avail the unutilized portion of the duty free allowance when his baggage is delivered by the airlines. Finally, the passenger is required to submit all these documents with the concerned airlines for clearance and delivery of goods on his behalf.

The examination of the mishandled baggage would be carried out in the presence of the passenger.

Crew members are required to submit the correct declaration before Custom authorities with respect to the currency gold ornaments and electronic goods etc. in their possession on arrival as well as departure. Crew member is allowed to bring items like chocolates, cheese, cosmetics and other petty gift items for their personal or family use upto a value of Rs. 600 only at the returning of the aircraft from foreign journey. However, a crew member on final pay off or at the termination of his engagement with the Airline shall be eligible for allowances as a common passenger.

Satellite phone is not permitted to be imported except against a licence to be issued by the WPC wing of Ministry of Communication and Information Technology. OUT GOING PASSENGERS.

All the passengers leaving India are subject to clearance by Custom 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 such as camera, video camera, as well as jewellery from the Customs authorities. Such an export certificate facilitate re-importation of such goods while bringing back the things to India as no duty is charged. The advantage of having the Export Certificate is that the concessions you are entitled to, when you return, are not affected.

Export of most species of wild life and articles made from wild flora and fauna, such as ivory, musk, reptile skins, furs, shahtoosh etc. is prohibited.

Trafficking of narcotic drugs and psychotropic substances is prohibited.

Export of goods purchased against foreign exchange brought in by foreign passengers are allowed except for prohibited goods.

Carrying of Indian currency notes in the denomination of Rs. 500 and Rs. 1000 to Nepal is prohibited.

Export of Indian Currency is strictly prohibited. However Indian residents when they go abroad are allowed to take with them Indian currency not exceeding Rs. 25,000/

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. As no declaration is required to be made for bringing in foreign exchange / currency not exceeding equivalent of U.S. $ 10000, generally tourists can take out of India with them at the time of their departure foreign exchange/ currency not exceeding the above amount.

Indian residents going abroad are permitted to take with them foreign currency without any limit so long as the same has been purchased from an authorized foreign exchange dealer.