Frequently Asked Questions Faqs

India Customs Baggage Rules FAQs

India Customs Faqs Page

# 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.