Baggage Concession Rules, Duty Free Baggage, Concession on Import of Goods, Baggage Rules 1998, Import Duties & Taxes, India

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Baggage concession at a glance

Duty free concession for used personal effects excluding jewellery, required for satisfying daily necessities of life.

There is no value limit, however the items should be in reasonable quantities. One watch is included in the personal effects and allowed free.
Duty free concession for import of new articles upto a value of Rs. 12000/- if these are carried on the person or in the accompanied baggage of the passenger. Goods in access of Rs. 12000/- will attract duty at the rate of 50% ad-valorem plus 10% surcharge on basic duty and 4% Special Additional duty. The total duty works out to 61.2%

No concession is allowed for new articles if these are not accompanying the passenger (i.e.unaccompanied baggage) or these are the articles listed in Annexure--I

ANNEXURE--I

Fire Arms Cartridges of Fire Arms exceeding 50.
Cigarettes exceeding 200 or cigars exceeding 50 or Tobacco exceeding 250 gms.
Alcoholic Liquor and Wines in excess of 1Ltre each.
Gold or silver in any form other than ornaments.

Following articles are not eligible for duty free allowances

Fire Arm and cartridges of fire arms exceeding 50.
Cigarettes exceeding 200 or cigars exceeding 50 or Tobacco exceeding 250 gms.
Alcoholic Liquor and wine in excess of 1Litre each.
Gold in any form other than ornaments
Silver in any form other than ornaments.

Additional Duty free allowance for used household articles upto Rs. 6000/- for passengers engaged in profession abroad.

Duty free concession for professional equipments upto Rs. 10,000/- where the period of stay abroad is at least 3 months and Rs. 20,000/- where the period of stay abroad exceeds 6 months.
Additional duty free allowance for used personal effects and household articles upto Rs. 30,000/- to passengers returning to India on termination of job Articles listed at item 1 to 14 of the Annexure II will however be subject to duty @ 25% ad-valorem. Besides 10% Surcharge on basic duty and 4% Special Additional duty will also be leviable making a total impact of 32.6%. Articles listed at Annexure-I are not eligible for this concession.

ANNEXURE--II

Colour Television/ Monochrome Television
Video cassette Recorder/ Video cassette Player/ Video television Receiver
Washing Machine
Electrical/ Liquified Petroleum Gas cooking Range (Other than Electrical/ Liquified Petroleum Gas Stove with not more than 2 burners and without any extra attachment)
Dish washer
Music System
Personal Computer
Air conditioner
Refrigerator
Deep Freezer
Microwave oven
Video Camera or the combination of such video cameras with one more of the following goods namely:-
1. Television receiver Sound
2. Recording or reproducing apparatus
3. Video reproducing apparatus
Word processing machine
Fax Machine
Vessels
Aircrafts
Cinemetographic films of 35mm and above
Gold or Silver in any form other than ornaments