Wednesday, February 6, 2008

Site Map : Indian Government Customs & Baggage Law

Import regulations by India Customs


Mumbai Airport

Wednesday, January 16, 2008

India Custom's Tariff

Baggage Definition The term "Baggage" is defined as "Baggage that includes unaccompanied baggage but does not include motor vehicles". A passenger (tourist) is required to comply with certain provisions of the Indian Customs Law. The owner of any baggage shall, for the purpose of clearing it make a declaration of its contents to the customs officer (no written declaration is needed and oral declaration is usually acceptable). The rate of duty and tariff valuation, if any, applicable to the baggage shall be the rate and valuation in force on the date, on which a declaration is made in respect of such baggage. In respect of the goods personally brought in by the passengers it means approximately the retail price of the goods paid abroad (always carry the original invoice/bill to settle the disputes).

A tourist is a passenger....
  • Who is not normally a resident in India.
  • Who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes, such as - touring, recreation, sports, health, family reasons, study, religious pilgrimage or business.

The prerequisites for treating any articles or goods as baggage is that they were in use of the passenger or were brought and paid for by the passenger.

Personal and household effects are treated as baggage and can be imported freely without any restriction as to the value of the goods. However they should be imported in reasonable quantities. Goods in commercial quantities may be allowed to be imported as baggage based on the merits of the case.

India is making a concerted effort to make the airport experience a better one than historically; this includes attempting to make immigration/emigration and customs procedures simpler and more friendly.

Check Thokalath.com's Baggage Rules : India Tariffs for more Information

Customs Website

Central Board of Excise and Customs website






Commissionerates :
  • Central Excise, Ahmedabad-I

  • Central Excise Bangalore

  • Customs Commissionerate - Ahmedabad

  • Customs -Bangalore

  • Customs and Central Excise Commissionerate - Bhubaneswar

  • Central Excise & Customs - Calicut

  • Commissionerates of Chennai-I / Chennai-II / Chennai-III

  • Customs - Chennai

  • Cochin Central Excise Commissionerate

  • Customs - Cochin

  • Central Excise - Delhi Zone

  • Central Excise - Dibrugarh

  • Customs - Hyderabad

  • Indian Customs at IGI Airport, New Delhi

  • Customs and Central Excise Commissionerate - Jammu & Kashmir

  • Commissionerate of Customs (Preventive) - Jamnagar

  • Commissionerate of Central Excise - Kanpur

  • Customs - Kolkata

  • Air cargo, Sahar, Mumbai

  • Customs - Jawahar Customs House, Mumbai

  • Customs - Mumbai

  • Central Excise - Mysore

  • Central Excise - Nagpur

  • Central Excise Commissionerate - Puducherry

  • Customs - Pune

  • Central Excise Commissionerate - Shillong

  • Central Excise Commissionerate - Surat-I

  • Customs - Tuticorin

  • Central Excise Commissionerate - Vadodara-II

  • Custom House - Visakhapatnam

  • Registering a complaint : vigilance


    "Indian Customs Officers are masters in intepreting rules, regulations, circulars, notices etc according to their wills & fancies to harass individuals"

    The Directorate General of Vigilance is an attached office of the Central Board of Excise & Customs (CBEC) in the Department of Revenue, Ministry of Finance, Govt. of India. It is headed by the Director General of Vigilance who is also the Chief Vigilance Officer of the Central Board of Excise & Customs.

    For dealing with complaints against corrupt practices by officers, the customs department has a separate vigilance organisation headed by the Directorate General of Vigilance. Any complaints of corruption against the officer can be logged with the D.G. Vigilance at New Delhi or the Zonal units of the Directorate of Vigilance.

    In real life things are little different, 99% of the airport custom agents are corrupt Bribe Rates for Delhi Customs & Excise

    Mumbai customs is notorious for having people asking for bribes or to help you "cut through the line"

    The problem of people trying to bypass customs and customs officials harassing people arises because the people are not aware about the rules. The Indian customs officials use that to their advantage.

    Grievances can primarily be divided into three categories:
    • Complaints of corrupt practices against officers
    • Delay in decision making by officers.
    • Grievances against merits of the decision taken by officers.

    How can you file a complaint?


    Here is a link to the Prime Minister's Office (PMO)
      Please send a Email to the PM of India [ Best Way to get your Voices Heard ]

      Insider Sources say that Letters to PMO are making the biggest impact
      You wil not get a Response from PMO but is making a very big difference ...


    Central Vigilance Commission
    As long as you are complying with the provisions of the law there is nothing to fear. In the event of any harassment by any officer, you may immediately contact the senior most officers on duty, usually the Deputy Commissioner of Customs. In case of demands for illegal gratification/graft, there are explicit directions/Notices at every airport on whom to contact???


    About Indian Custom Officer
    Abrasive, arrogant, bloated, callous, cold, complex, corrupt, discourteous, heartless, inefficient, insensitive, lethargic, mindless, negative, obstructive, opaque, oppressive, ponderous, rude, wasteful, wooden

    Prohibited and Restricted Goods

    India Customs Prohibited Items

    The term “Prohibited Goods” has been defined in sub-section 33 of Section 2 of the Customs Act as meaning “any goods the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force”

    Import and export of some specified goods may be restricted/ prohibited under other laws such as Foreign Trade (Development and Regulation) Act, Foreign Trade Policy Environment Protection Act, Wild Life Act, Indian Trade and Merchandise Marks Act, Arms Act, etc. Prohibition under those acts will also apply to the penal provisions of the Customs Act, rendering such goods liable to confiscation under section 111(d) of the Customs Act (for import) and 113 (d) of the Customs Act (for export).


    Export of most species of wild life and articles made from flora and fauna such as Ivory, Musk, Reptile skins, Furs, Shahtoosh etc. is prohibited. For any clarifications passenger should approach the Regional Deputy Director (Wildlife Preservation) Govt. of India or the Chief Wildlife Wardens of State Governments posted at Calcutta, Delhi, Mumbai and Chennai.

    Prohibition on Export of Indian coins :-
    No person shall take or send out of India the Indian coins which are covered by the Antique and Art Treasure Act, 1972.

    Prohibition on export and import of foreign currency :-
    Except as otherwise provided in these regulations, no person shall, without the general or special permission of the Reserve Bank, export or send out of India, or import or bring into India, any foreign currency.

    A Prohibited items:
    • Pornographic and obscene materials
    • Maps and literature where Indian external boundaries have been shown incorrectly.
    • Narcotic Drugs and Psychotropic Substances.
    • Counterfeit goods and goods violating any of the legally enforceable intellectual property right
    • Chemicals mentioned in Schedule 1 to the Chemical Weapons Convention of U.N. 1993.


    Wild life products
      Specified Live birds and animals
      Wild animals, their parts and products
      Exotic birds except a few specified ones
      Beef, tallow, fat/ oil of animal origin.
      Specified Sea-shells
      Human skeleton

    B Restricted items:

    • Telephone and Telephony equipments of restricted frequencies.
    • Arms and ammunition.
    • Certain plants and their produce, Seeds
    • Medicines and drugs
    • Certain Animals – Camel, Horses, Cattle
    • Semi processed hides and skins
    • Silk worms, silk worm seeds and cocoons
    • Family Planning Devices (NOC from Ministry of Health Reqd)
    • Vintage products, replicas of antiques or weapons
    • Sand and soil
    • Whole human blood plasma and certain products derived from human blood.
    • Sandal-wood (except handicraft products & oil)

    Whenever planning to bring or take any unusual item please enquire about its permissibility for export or import before undertaking the journey. It’s a smart move to do so from both ports, exit and destination so that to ensure that you are inconformity with laws of both countries.

    Export and import of currency to or from Nepal and Bhutan :-

    Notwithstanding anything contained in these regulations, a person may –

    • take or send out of India to Nepal or Bhutan, currency notes of Government of India and Reserve Bank of India notes (other than notes of denominations of above Rs.100 in either case) ;
    • bring into India from Nepal or Bhutan, currency notes of Government of India and Reserve Bank of India notes (other than notes of denominations of above Rs.100 in either case) ;
    • take out of India to Nepal or Bhutan, or bring into India from Nepal or Bhutan, currency notes being the currency of Nepal or Bhutan.

    Frequently Asked Questions Faqs


    India Customs Baggage Rules FAQs

    # I got a Camcorder in a very reduced price in a sale. I have original bills of both. # What price will be considered while calculating my total carrying into India ?

      If you can produce sufficient evidences like invoice, price list at sale etc. the value declared by you will be accepted.

    # What is the Duty on laptops?

      According to the new rules, a person of 18 years of age can get a laptop to India duty free as a part of baggage >> Read Laptop Rules for more Info


    # With respect to valuation of goods do we consider the price before tax or after tax?

      Customs Duty is imposed on the actual amount paid abroad for an item, inclusive of any tax.

      All tax imposed by authorities abroad are considered if you have paid the tax along with the price. In cases like items purchased from duty free shops abroad, the buyer does not pay the tax or pay lesser tax. So the price considered here include no tax or less tax in those cases. In short, customs duty is imposed on the actual amount paid abroad for an item, inclusive of any tax.
    Can free allowances of two or more passengers be added up (pooled or combined) to bring more goods duty free or pay lesser duty ?

      Absolutely not. This is a question frequently asked by passengers travelling with family or by passengers travelling in groups.

      Example :
      Say, for example, husband and wife are travelling together and each of them get Rs.25000 free allowance.

      Suppose, a TV worth Rs.30000 is being brought. The TV can be declared in the name of one passenger only - either the husband or wife but not both. The person who declares the item has to pay duty on Rs.5000, which is the excess value over his/her duty free allowance, although the husband and wife can bring a total of Rs.50000 worth goods free of duty separately.

      On the other hand, say, a handycam worth Rs.25000 is declared by the husband and a music system also worth Rs.25000 is declared by the wife. Then both the items can be cleared duty free as these belong to the baggage of different persons. Had the husband declared both the items as his baggage, he would have to pay duty on Rs.25000 - the amount by which his duty free allowance would exceed. So far as free allowance is considered, each passenger is considered to be travelling separately with his/her own baggage and their duty is assessed on an individual basis, not on the basis of a group or a family.


    What is Excise Duty? Is it collected by the State Government or the Central Government in India? How is it different from Sales Tax?

      Excise duty is a tax on manufacture or production of goods. Excise duty on alcohol, alcoholic preparations, and narcotic substances is collected by the State Government and is called "State Excise" duty. The Excise duty on rest of goods is called "Central Excise" duty and is collected in terms of Section 3 of the Central Excise Act, 1944. Sales Tax is different from the Excise duty as former is a tax on the act of sale while the latter is a tax on the act of manufacture or production of goods.

    Is There any Duty on Computer Software or Software Games ?
      Computer software does not attract duty presently and may change


    Do used mobile phone handsets also attract customs duty?

      Used mobile phone sets also attract duty. However, you can have the benefit of depreciation on the value on which you pay duty in case of old & used items.



    Can goods be kept in the temporary custody of Customs?

      Yes. Goods can be kept in the safe custody of Customs against a Detention Receipt.

      Examples of some situations when goods may be kept in the custody of Customs :
    • Passenger does not have sufficient money to pay duty and/or other dues on the goods at that moment.
    • Passenger does not have sufficient foreign currency to pay duty on items on which duty is payable in convertible foreign exchange.
    • Passenger does not want to take the item along with him into India but intends to return with the goods when leaving India.
    • Passenger disputes the valuation/duty determined by Customs and intends to appeal against the decision to higher authorities.
    • The goods are prohibited goods and the passenger has declared the items to Customs authorities. However, not all prohibited items can be kept in the safe custody in this manner. Items like Narcotic Drugs, explosives etc. are liable to seizure/confiscation.
    If, for any reason the passenger is not able to collect the article at the time of leaving India, the article may be returned to him/her through any other passenger authorised by him/her and leaving India or as cargo consigned in his/her name. Similarly, dutiable goods which passengers desire to clear subsequently, may also be detained temporarily for clearance on payment of duty and/or fine and other dues. Unclaimed packages found in the Baggage Hall and handed over by airlines will similarly be received by the officer in charge of detained baggages for safe custody.

    Laptop Rule

    Import duty for bringing laptops into India

    "Indian Customs do not bother about laptops anymore"

    In General, If you are travelling from USA, Canada, Australia, Europe,.. and aged above 18 years... stayed more then 3 days abroad... carried on the person (carry on baggage) or as accompanied baggage (checked baggage)... you are entilted Duty Free Allowance of Rs 25000 and 1 Laptop (18 years / one Laptop Duty Free) + unlimited used personal effects (excluding jewellery)

    Layman's Terms
    If you are 18+ years and has stayed more then 3 days overseas...then you are
    allowed 1 Laptop (Notebook) per Passenger

    Free of Customs Duty . Duty Free Allowance doesn't apply to the laptop



    Desktop, LCD and Other Computer Accessories are not covered under Laptop Rule



    Customs Website:
    One laptop computer (notebook computer) over and above the said free allowances mentioned is also allowed duty free if imported by any passenger of the age of 18 years and above

    Import as Gift Custom Circular
    Import of goods upto the value of Rs. 5,000/- is allowed as gift, duty free. This exemption is allowed only for bonafide gifts imported by air or post. For the purpose of calculation of this value of Rs. 5,000/- the air freight or postal charges paid are not added.

    What should you do when you leave India?
    If you intend taking out with you articles of high value such as a camera, laptop, notebook computer, video camera or jewellery, be sure to ask the Customs Officer, at the time of your departure, for an export certificate for such articles. He will examine the items and certify that they are being taken out of India by you.

    Keep this certificate safe with you and when you return to India, show the Certificate to the Customs Officer who will then be able to pass these free of duty.

    The advantage of having the Export Certificate is that the concessions you are entitled to, when you return, are not affected.

    Please take special care to obtain an Export Certificate in respect of jewellery that you intend to take out to avoid any problem on your return.

    Export Certificate
    Goods taken out from India by a passenger while going abroad can be imported again into India free of duty provided the passenger had received an export certificate from the Customs in respect of that particular item while going abroad.


    FAQs on Laptop / Notebook Imports into India


    Import cost for a laptop in india

    Is it custom free if i import laptop from outside india?
    I might get a laptop as a gift from USA, what will be the charge when i receive it india including all charges ? it is a gift will there be any customs duty?


    • Yes it will be too costly if u need to pay custom duty... ask some one to carry it along as a luggage and show it as personal item

    I have 2 laptops >> One I had bought from India. Are Both Duty Free ?



    • If you are lucky you can walk away without any hassles but recently I had taken my Laptop on my tour and fortunately i had taken a Customs Export Certificate while going because when I landed at Bombay the customs officer insisted on seeing that certificate otherwise he would have levied customs duty on that. I think it is matter of luck.
    Does it make financial sense to buy laptop from USA and send it to India instead of buying one in India itself.?

    • Laptops are Cheaper In USA
    • Warrenty may not be covered in India if the device is bought in USA.
    • Buy Global Warrenty For India Coverage...I think BestBuy Offers It
    Suggestion: Laptops cannot be repaired in India...so u will have to send it back to US to replace it....better off buying high end laptops like HP...failure chances are slim

    "Indian Customs Officers are masters in intepreting rules, regulations, circulars, notices etc according to their wills & fancies to harass individuals"

    Registering a complaint : vigilance