DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR INDIAN RESIDENTS RETURNING FROM ABROAD

Most of us travel international for various reasons, like business, official, personal etc. But might be that we may not be aware of what items and how much of those can we import/get it along with us when we return. Here is a small summary of the same.


I. For passengers coming from countries other than (a) Nepal, Bhutan, Myanmar, Hongkong or China.(b) Pakistan by Land Route

Duty Free allowance for bonafide baggage consisting of (for above 10 years age passengers)

1.Used personal effects (excluding jewellery) required for satisfying daily necessities of life - FREE

2.Other articles carried in person or in accompanied baggage

(a) if Stay abroad for more than three days - Valued upto 25000/-

(b) if Stay abroad upto three days - Valued upto 12000/-

Note:
1. The free allowance shall not be pooled with the free allowance of any other passenger.
2. The free allowance is not applicable to the following goods
1.Fire arms.2.Cartridges of fire arms exceeding 50.3.Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.4.Alcoholic liquor or wines in excess of 2 litres.5.Gold or silver, in any form, other than ornaments.
3. One laptop computer (notebook computer) over and above the said free allowances mentioned above is also allowed duty free if imported by any passenger of the age of 18 years and above
4. The goods over and above the free allowances shall be chargeable to customs duty @ 35% + an education cess of 2% i.e. to say the effective rate is 35.7%.
5. Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports as per the Customs tariff Act.
6. Import of Indian currency is prohibited. However, in the case of passengers normally resident of India who are returning from a visit abroad Indian currency upto Rs. 5000 is allowed.
7. Incase the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.

Hope this helps.

Find more information on the following website:
http://www.cbec.gov.in/travellers.htm