Introduction:

In 2016, the Central Government exercised the powers granted to it under Section 79 of the Customs Act, 1962, and introduced an improved set of rules related to baggage, called the Baggage Rules, 2016. As per this clause (2) of  Section 79,

“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.”

The present rules are applicable on all passengers arriving in India as well as the members of the crew engaged in a foreign going conveyance for the importation of their baggage at the time of final pay off on termination of their engagement.

Legal Background:

The 2016 Rules were made in suppression of the Baggage Rules, 1998, except for things done or omitted to be done before such suppression. The Baggage Rules, 2016 came into force on 1st April 2016 and since then no amendments have been made to the rules.

Overview of the Rules:

The Baggage Rules, 2016 lists down 9 Rules, 1 Appendix, and 3 Annexures. The Rules list down the important definitions as well as various situations when passengers arriving in India are allowed clearance free of duty. The Appendix lists down various conditions that must be met for a passenger who is transferring his/ her residence to India, to be allowed clearance as well as the articles for which he need not pay customs. The three Annexures list down various articles that a passenger may carry in his bona fide luggage. 

Annexures:

1.  Annexure-I:

2. Fire Arms
3. Cartridges of firearms exceeding 50
4. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms
5. Alcoholic liquor or wines in excess of two liters
6. Gold or silver in any form other than ornaments
7. Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television

8. Annexure-II

9. Colour Television
10. Video Home Theatre System
11. Dish Washer
12. Domestic Refrigerators of capacity above 300 liters or its equivalent
13. Deep Freezer
14. Video camera or the combination of any such Video camera with one or more of the following goods, such as television receiver, sound recording and reproducing apparatus, video reproducing apparatus, etc.
15. Cinematographic films of 35mm and above
16. Gold or Silver, in any form, other than ornaments

17. Annexure-III

18. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player
19. Digital Video Disc player
20. Music System
21. Air-Conditioner
22. Microwave Oven
23. Word Processing Machine.
24. Fax Machine
25. Portable Photocopying Machine
26. Washing Machine
27. Electrical or Liquefied Petroleum Gas Cooking Range
28. Personal Computer / Desktop Computer)
29. Laptop Computer / Notebook Computer)
30. Domestic Refrigerators of capacity up to 300 liters or its equivalent

General Rules:

1.  Passengers arriving from countries other than Nepal, Bhutan, or Myanmar

Any Indian resident or a foreigner residing in India or a tourist of Indian origin, arriving from any country other than Nepal, Bhutan, or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, which includes his/ her used personal items or articles and travel souvenirs as well as articles other than those mentioned in Annexure-I, up to the value of Rupees Fifty Thousand, provided these are carried on the person or in the accompanied baggage of the passenger. 

The same rules are applicable on a tourist of foreign origin, the only change being that the articles other than those mentioned in Annexure-I, must have a value up to Rupees Fifteen Thousand.

For an infant passenger, only his/ her used personal items will be allowed clearance without a duty.

1.  Passengers arriving from Nepal, Bhutan, or Myanmar

Any Indian resident or a foreigner residing in India or a tourist, arriving from Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, which includes his/ her used personal items or articles and travel souvenirs as well as articles other than those mentioned in Annexure-I, up to the value of Rupees Fifteen Thousand, provided these are carried on the person or in the accompanied baggage of the passenger. 

For an infant passenger or a passenger arriving by land, only his/ her used personal items will be allowed clearance without a duty.

It must also be noted that passengers cannot pool their free allowances with other passengers.

(C)  Transfer of Residence

In addition to the articles already allowed, any person working abroad or transferring his residence to India will be allowed clearance free of duty on the articles in his bona fide luggage, respect to the following conditions:

(i) The passenger must be Indian and have stayed abroad for a period of three to six months, will be allowed personal and household articles, other than those mentioned in Annexure I or Annexure II, but including those mentioned under Annexure III, up to an aggregate value of Rupees Sixty Thousand.

(ii) The passenger must be Indian and have stayed abroad for a period of six months to a year, will be allowed personal and household articles, other than those mentioned in Annexure I or Annexure II, but including those mentioned under Annexure III, up to an aggregate value of Rupees One Lakh.

(iii) The passenger must be Indian and have stayed abroad for a minimum of one year during the preceding two years, will be allowed personal and household articles, other than those mentioned in Annexure I or Annexure II, but including those mentioned under Annexure III, up to an aggregate value of Rupees Two Lakhs. This is applicable only if the passenger has not availed this concession in the preceding three years.

(iv) For a passenger who has stayed abroad for a minimum of two years, the following table may be referred to:

Unaccompanied Baggage:

The rules mentioned above are also applicable to unaccompanied baggage except in situations where they are explicitly excluded. This holds true provided the following conditions are met:

(i) the 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.

(ii) the said unaccompanied baggage may land in India up to 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 the 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 reason which may change the travel schedule of the passenger.

 

By – Rohini Sinha