TaxTMI 
TaxTMI 
International Passenger Facilitation
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....e allowances and list of prohibited/restricted items (endangered species or articles made from flora and fauna such as ivory, musk, reptile skins, furs, shahtoosh, antiques, satellite phones, etc.) at all international airports, with the "dos and don'ts" for benefit of passengers. A booklet on "Customs Guide to Travelers" is also brought out periodically and circulated at airports as well as to our Embassies/Consulates abroad. Passenger related Customs information is also made available on the CBEC's web-site www.cbec.gov.in. 2. Clearance of arriving passengers: 2.1 Airlines generally provide the Customs Baggage Declaration Form to the passengers in the aircraft itself and each passenger must fill up the same clearly mentioning the quantity and value of goods brought. On landing, the passenger takes delivery of baggage, if any, from the conveyer belt and approaches the Customs where the passenger exercises the option of seeking clearance through the Green Channel or through the Red Channel. 2.2 The Green Channel or Walk Through Channel applies to passengers who have nothing to declare and are carrying dutiable goods within the prescribed free allowance. On the basis of t....
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....17,500/- if stay abroad is of 3 days or less. For children below 10 years, the free allowance is ₹ 17,500/- (Rs.3,000/- if stay abroad is of 3 days or less). However, for such passengers coming from Nepal, Bhutan, Myanmar or China, by routes other than by land route, and for such passengers coming from Pakistan by land route, the free allowance is ₹ 6,000/-. 3.2 In addition, to the above such passengers are allowed the following quantities of tobacco products and alcohols within the aforesaid duty free allowances: (i) 100 cigarettes or 25 cigars or 125 gms tobacco. (ii) Alcoholic liquor and wines upto 2 litre each. 3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ cigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free allowance, gold or silver, in any state (other than ornaments) unless specified otherwise. 3.4 The bonafide baggage items that are in excess of the duty free allowance can be cleared on payment of a uniform rate of Customs duty that is currently @35%+ Cess, as applicable, except for items like liquor, cigarette etc. that are charged to a higher rate of du....
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....ing from Pakistan by land route) Same as for Indian passengers or foreigners residing in India Foreign tourists Rs.8,000/- Tourist of Pakistani origin Rs.6,000/- Tourist of Nepalese and Bhutanese origin ₹ 8,000/- [Refer Notification No.77/2011-Cus. (NT), dated 14-11-2011] 6. Allowances and entitlements on Transfer of Residence (TR): 6.1 A person transferring his residence to India after a minimum stay of 2 years abroad, immediately preceding the date of his arrival on transfer of residence, is entitled to certain benefits in addition to those available to a passenger, subject to certain conditions. Short visits are permitted during the 2 preceding years but total stay in India on short visits should not exceed 6 months. Further, a shortfall in period of stay abroad can be relaxed upto 2 months by the Assistant/Deputy Commissioner and shortfall in period of stay abroad exceeding 6 months by the Commissioner of Customs in deserving and exceptional cases. 6.2 The person transferring his residence to India after 2 years stay abroad as mentioned above is eligible to clear free of duty, articles such as used personal and household articles of a value of upto Rs. f....
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..... Import of foreign exchange/currency: 9.1 Any person can bring into 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: (a) Where the value of foreign currency notes exceeds US$ 5000/- or equivalent; and (b) 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. 10. Import of Indian currency: 10.1 The import of Indian currency is prohibited, however, passengers normally resident in India who are returning from a visit abroad may import Indian currency not exceeding ₹ 25000/-. 10.2 A person resident outside India, not being a citizen of Pakistan and Bangladesh and also not a traveller coming from and going to Pakistan and Bangladesh, and visiting India, may bring into India currency notes of Government of India and Reserve Bank of India notes up to an amount not exceeding ₹ 25,000 (Rupees twenty five thousand only) while entering only through an airport [Refer Circular No 3/2015- Customs, dated 16.01.2015] 11. Import of fire arms as ba....
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....r 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 its full details inventoried before being taken in the custody of Customs. 14. Mishandled baggage: 14.1 There are numerous occasions when passenger baggage gets lost or mishandled by the Airlines. In all such cases 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 unutilised portion of the duty free allowance when his baggage is delivered by the airlines. 15. Clearance of departing passengers: 15.1 On the departure side, the principal task of Customs is enforcement related. These include checks to prevent narcotic drug trafficking, smuggling of other sensitive items such as Indian including foreign currency, wild life products, antiques etc. Customs also plays an important role in facilitating the re-import of the high valued articles including jewelry, being carried out of the country by issuing to the departing passengers a re-export certificate. 16. E....